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HMRC internal manual

Inheritance Tax Manual

Lifetime transfers: specific lifetime reliefs: double charges relief: authority for the relief

Provisions for double charges relief are made at FA86/S104.

Under these provisions, regulations 4, 5, 6 and 7 have been effected within the Inheritance Tax (Double Charges Relief) Regulations 1987 (SI1987/1130). They apply to transfers of value made, and other events occurring, on or after 18 March 1986.