IHTM30263 - Lifetime transfers chargeable when made: additional tax payable on death of transferor
For transfers and other events on or after 17 March 1987, the conditions to be satisfied are the same as for potentially exempt transfers (IHTM30241).
For transfers and other events on or after 17 March 1987, the conditions to be satisfied are the same as for potentially exempt transfers (IHTM30241).