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Legislation

Finance Act 2010

Crossheading Inheritance tax

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Section 52 Reversionary interests of purchaser or settlor etc in relevant property
Section 53 Interests in possession

Part 2 Anti-avoidance and revenue protection
Crossheading Inheritance tax

Crossheading Inheritance tax

From legislation.gov.uk

Contents

Section 52 Reversionary interests of purchaser or settlor etc in relevant property
Section 53 Interests in possession