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

191  The relief

(1)     Where—

(a)     an interest in land is comprised in a person's estate immediately before his death and is sold by the appropriate person within the period of three years immediately following the date of the death, and

(b)     the appropriate person makes a claim under this Chapter stating the capacity in which he makes it,

the value for the purposes of this Act of that interest and of any other interest in land comprised in that estate and sold within

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