192 Effect of purchases
Inheritance Tax Act 1984 (1984 c 51) | Legislation

192  Effect of purchases

(1)     This section applies where a claim is made under this Chapter and, at any time during the period beginning on the date of the death and ending four months after the last of the sales referred to in section 191(1) above, the person making the claim purchases any interests in land in the same capacity as that in which he makes the claim.

(2)

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