82 Excluded property[: property to which section 81 applies (old cases)]
Inheritance Tax Act 1984 (1984 c 51) | Legislation

82  Excluded property[: property to which section 81 applies (old cases)]

[(1)     In a case where, apart from this section, property to which section . . . 81 applies would be excluded property by virtue of section 48(3)(a) above, that property shall not be taken to be excluded property at any time (“the relevant time”) for the purposes of this Chapter (except sections 78 and 79) unless

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