104 Regulations for avoiding double charges etc
Finance Act 1986 (1986 c 41) | Legislation

104  Regulations for avoiding double charges etc

(1)     For the purposes of the 1984 Act the Board may by regulations make such provision as is mentioned in subsection (2) below with respect to transfers of value made, and other events occurring, on or after 18th March 1986 where—

(a)     a potentially exempt transfer proves to be a chargeable transfer and, immediately before the death of the transferor, his estate includes property acquired by him from the transferee otherwise than for full consideration in money or money's

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