184 Exchanges
Inheritance Tax Act 1984 (1984 c 51) | Legislation

184 Ìý·¡³æ³¦³ó²¹²Ô²µ±ð²õ

(1)     If—

(a)     within the period of twelve months immediately following the date of the death in question, the appropriate person exchanges (with or without any payment by way of equality of exchange) any qualifying

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