321 [The National Crime Agency's] functions: transfers of value
Proceeds of Crime Act 2002 (2002 c 29) | Legislation

Inheritance tax functions

321  [The National Crime Agency's] functions: transfers of value

(1)     For the purposes of this section the qualifying condition is that [the National Crime Agency] has reasonable grounds to suspect that—

(a)     there has been a transfer of value within the meaning of the Inheritance Tax Act 1984 (c 51), and

(b)     the value transferred by [the transfer

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