10 Dispositions not intended to confer gratuitous benefit
Inheritance Tax Act 1984 (1984 c 51) | Legislation

Dispositions that are not transfers of value [(and omissions that do not give rise to deemed dispositions)]

10  Dispositions not intended to confer gratuitous benefit

(1)     A disposition is not a transfer of value if it is shown that it was not intended, and was

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