174 Income tax and unpaid inheritance tax
Inheritance Tax Act 1984 (1984 c 51) | Legislation

174  Income tax and unpaid inheritance tax

(1)     In determining the value of a person's estate immediately before his death, allowance shall be made for—

(a)     any liability for income tax in respect of an offshore income gain, within the meaning of [regulations [under section 354(1) of the Taxation

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