101 Lifetime transfers potentially exempt etc
Finance Act 1986 (1986 c 41) | Legislation

101  Lifetime transfers potentially exempt etc

(1)     The 1984 Act shall have effect subject to the amendments in Part I of Schedule 19 to this Act, being amendments—

(a)     removing liability for tax on certain transfers of value where the transfer occurs at least seven years before the transferor's death;

(b)

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