196 Sales to beneficiaries etc and exchanges
Inheritance Tax Act 1984 (1984 c 51) | Legislation

196  Sales to beneficiaries etc and exchanges

(1)     This section applies where a person who makes a claim under this Chapter, acting in the same capacity as that in which he makes the claim—

(a)     sells an interest to which section 191(1) would apply but for section 191(3), or

(b)     within the period of three years immediately following the date of the death exchanges (with or without any payment by way of

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