218 Non-resident trustees
Inheritance Tax Act 1984 (1984 c 51) | Legislation

218  Non-resident trustees

(1)     Where any person, in the course of a trade or profession carried on by him, other than the profession of a barrister, has been concerned with the making of a settlement and knows or has reason to believe—

(a)     that the settlor was domiciled in the United Kingdom, and

(b)     that the trustees

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