179 The relief
Inheritance Tax Act 1984 (1984 c 51) | Legislation

179  The relief

(1)     On a claim being made in that behalf by the appropriate person there shall be determined for the purposes of this Chapter the amount (if any) by which—

(a)     the aggregate of the values which, apart from this Chapter, would be the values for the purposes of tax of all the qualifying investments comprised in a person's estate immediately before his death which

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