[81B Excluded property: property to which section 80 applies]
Inheritance Tax Act 1984 (1984 c 51) | Legislation

[81B  Excluded property: property to which section 80 applies]

[(1)     This section applies to property to which section 80 (initial interest of settlor etc) applies.

(2)     If the property would apart from this section be excluded property by virtue of section 48(3)(a) or (3A)(a), the property is at any time in a

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