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HMRC internal manual

Inheritance Tax Manual

Inheritance Tax Manual: recent changes

Below are details of the amendments that were published on 16 April 2015 (see theupdate index for all updates)

| Page | Details of update | || | IHTM17001
IHTM17052 | This guidance on these pages has been updated to reflect changes made by the Taxation of Pensions Act 2014. |