[8G Meaning of “brought-forward allowance”]
Inheritance Tax Act 1984 (1984 c 51) | Legislation

[8G  Meaning of “brought-forward allowance”]

[(1)     This section is about the amount of the brought-forward allowance (see section 8D(5)(f)) for a person (“P”) who dies on or after 6 April 2017.

(2)     In this section “related person” means a person other than P where—

(a)     the other person dies before P, and

(b)     immediately before the other person dies, P is the other person's spouse or civil partner.

(3)

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