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Legislation

Inheritance Tax Act 1984

Crossheading Successive charges

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Section 141 Two or more transfers within five years.
Section 141A Apportionment of relief under section 141

Inheritance Tax Act 1984
CHAPTER V MISCELLANEOUS

Crossheading Successive charges

From legislation.gov.uk

Contents

Section 141 Two or more transfers within five years.
Section 141A Apportionment of relief under section 141

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