74 Inheritance tax: exemption for decorations and other awards
Finance Act 2015 (2015 c 11) | Legislation

Inheritance Tax

74  Inheritance tax: exemption for decorations and other awards

(1)     In section 6 of IHTA 1984 (excluded property), for subsection (1B) substitute—

“(1B)     A relevant decoration or award is excluded property if it has never been the subject of a disposition for a consideration in money or money's worth.

(1BA)     In subsection (1B) “relevant decoration or award”

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