[141A Apportionment of relief under section 141]
Inheritance Tax Act 1984 (1984 c 51) | Legislation

[141A  Apportionment of relief under section 141]

[(1)     This section applies if any part of the value transferred by the later transfer qualifies for the lower rate of tax in accordance with Schedule 1A.

(2)     The amount of the reduction made under section 141(1) is to be apportioned in accordance with this section.

(3)     For each qualifying component, the tax chargeable on so much of the value transferred by the later transfer

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