161 Related property
Inheritance Tax Act 1984 (1984 c 51) | Legislation

161  Related property

(1)     Where the value of any property comprised in a person's estate would be less than the appropriate portion of the value of the aggregate of that and any related property, it shall be the appropriate portion of the value of that aggregate.

(2)     For the purposes of this section, property is related to the property comprised in a person's estate if—

(a)     it is comprised in the estate of his spouse [or civil partner];

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