200 Transfer on death
Inheritance Tax Act 1984 (1984 c 51) | Legislation

200  Transfer on death

(1)     The persons liable for the tax on the value transferred by a chargeable transfer made (under section 4 above) on the death of any person are [. . .]—

(a)     so far as the tax is attributable to the value of property which either—

(i)     was not immediately before the death comprised in a settlement, or

(ii)     was so comprised and consists of land in the United Kingdom which devolves upon or vests

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