29 Loans—modifications of exemptions
Inheritance Tax Act 1984 (1984 c 51) | Legislation

29  Loans—modifications of exemptions

(1)     If or to the extent that a transfer of value is a disposition whereby the use of money or other property is allowed by one person to another (“the borrower”), the preceding provisions of this Chapter shall apply to it with the following modifications.

(2)     For the purposes of section 18 the

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