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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Life Policies: Technical note on discounted gift schemes issued on 1 May 2007: introduction

In May 2007 HMRC issued a Technical note on the subject of discounted gift schemes. The original note can be found on the HMRC website External customers can find this guidance at The pages of guidance that follow consolidate the contents of that original note.