[197A Sales in fourth year after death]
Inheritance Tax Act 1984 (1984 c 51) | Legislation

[197A  Sales in fourth year after death]

[(1)     Where an interest in land—

(a)     is comprised in a person's estate immediately before his death, and

(b)     is sold by the appropriate person in the fourth year immediately following the date of the death, otherwise than in circumstances

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