Statement of Practice E9
Published 1 April 1978
Property is regarded, for the purposes of Inheritance Tax Act 1984 section 48(3), as becoming comprised in a settlement when it, or other property which it represents, is introduced by the settlor.
Published 1 April 1978
Property is regarded, for the purposes of Inheritance Tax Act 1984 section 48(3), as becoming comprised in a settlement when it, or other property which it represents, is introduced by the settlor.
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