163 Restriction on freedom to dispose
Inheritance Tax Act 1984 (1984 c 51) | Legislation

163  Restriction on freedom to dispose

(1)     Where, by a contract made at any time, the right to dispose of any property has been excluded or restricted, then, in determining the value of the property for the purpose of the first relevant event happening after that time,—

(a)     the exclusion or restriction

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