199 Dispositions by transferor
Inheritance Tax Act 1984 (1984 c 51) | Legislation

Part VII Liability

General rules

199  Dispositions by transferor

(1)     The persons liable for the tax on the value transferred by a chargeable transfer made by a disposition (including any omission treated as a disposition under section 3(3) above) of the transferor are—

(a)     the transferor;

(b)     any person the value of whose estate is increased by the transfer;

(c)     so far as the tax is attributable to the value of any property, any person in whom the property is vested (whether beneficially

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