[153ZA Qualifying payments]
Inheritance Tax Act 1984 (1984 c 51) | Legislation

[Payments to victims of persecution during Second World War era]

[153ZA  Qualifying payments]

[(1)     This section applies where a qualifying payment has at any time been received by a person (“P”), or by the personal representatives of P.

(2)     The tax chargeable on the value transferred by the transfer made on P's death (the “value transferred”) is to be reduced by an amount equal to—

(a)     the relevant percentage of the amount of the qualifying payment, or

(b)     if lower,

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