[Part I Compensation Payments]
Inheritance Tax Act 1984 (1984 c 51) | Legislation

[SCHEDULE 5A Qualifying Payments: Victims of Persecution During Second World War Era]

[Section 153ZA]

[Part I Compensation Payments]

[1

A payment of a fixed amount from the German foundation known as “Remembrance, Responsibility and Future†(Stiftung EVZ) in respect of a person who was a slave or forced labourer.

2

A payment of a fixed amount in accordance with the arrangements

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