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Legislation

Inheritance Tax Act 1984

Crossheading Principal charge to tax

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Section 64 Charge at ten-year anniversary.
Section 65 Charge at other times.

CHAPTER III SETTLEMENTS WITHOUT INTERESTS IN POSSESSION , AND CERTAIN SETTLEMENTS IN WHICH INTERESTS IN POSSESSION SUBSIST
Crossheading Principal charge to tax

Crossheading Principal charge to tax

From legislation.gov.uk

Contents

Section 64 Charge at ten-year anniversary.
Section 65 Charge at other times.