262 Tax chargeable in certain cases of future payments, etc
Inheritance Tax Act 1984 (1984 c 51) | Legislation

Part IX Miscellaneous and Supplementary

Miscellaneous

262  Tax chargeable in certain cases of future payments, etc

(1)     Where a disposition made for a consideration in money or money's worth is a transfer of value and any payments made or assets transferred by the transferor in pursuance of the disposition are made or transferred more than one year after

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