181 Capital receipts
Inheritance Tax Act 1984 (1984 c 51) | Legislation

181  Capital receipts

(1)     For the purposes of section 179(1)(b) above, if—

(a)     at any time after the death in question (whether during or after the period of twelve months immediately following the date of the death) the appropriate person receives any capital payment or payments which is or are attributable to any qualifying investments comprised in the

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