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Legislation
Finance Act 2008

Crossheading Inheritance tax

  • Section 10 Transfer of unused nil-rate band etc
  1. Inheritance tax
  2. Transfer of unused nil-rate band etc

Section 10 | Transfer of unused nil-rate band etc

From legislation.gov.uk

Schedule 4 contains provisions about the transfer of unused nil-rate band between spouses and civil partners for the purposes of the charge to inheritance tax etc.

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