CHAPTER III ALLOCATION OF EXEMPTIONS
From legislation.gov.uk
Contents
- Section 36 Preliminary.
- Section 37 Abatement of gifts.
- Section 38 Attribution of value to specific gifts.
- Section 39 Attribution of value to residuary gifts.
- Section 39A Operation of sections 38 and 39 in cases of business or agricultural relief.
- Section 40 Gifts made separately out of different funds.
- Section 41 Burden of tax.
- Section 42 Supplementary.