157 Non-residents' bank accounts
Inheritance Tax Act 1984 (1984 c 51) | Legislation

Non-residents' bank accounts

157  Non-residents' bank accounts

(1)     In determining for the purposes of this Act the value of the estate immediately before his death of a person to whom this section applies there shall be left out of account the balance on—

(a)     any qualifying foreign currency account of his, and

(b)     subject to subsection (3) below, any qualifying foreign currency account of the trustees of settled property in which he is

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