109 Successive transfers
Inheritance Tax Act 1984 (1984 c 51) | Legislation

109  Successive transfers

(1)     Where—

(a)     the whole or part of the value transferred by a transfer of value (in this section referred to as the earlier transfer) was eligible for relief under this Chapter (or would have been so eligible if such relief had been capable of being given in respect of transfers of value made at that time), and

(b)     the whole or part of the property which, in relation to the earlier transfer, was relevant

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