[71G Calculation of tax charged under section 71E in all other cases]
Inheritance Tax Act 1984 (1984 c 51) | Legislation

[71G  Calculation of tax charged under section 71E in all other cases]

[(1)     Where—

(a)     tax is charged under section 71E above, and

(b)     the tax does not fall to be calculated in accordance with section 71F above,

the tax is calculated in accordance with this section.

(2)     The amount on which the tax is charged is—

(a)     the amount by which the value of property which is comprised

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