Statute
Section 143 — Inheritance Tax Act 1984: Compliance with testator’s request.
Text of the provision Official document
Compliance with testator’s request. 143 Where a testator expresses a wish that property bequeathed by his will should be transferred by the legatee to other persons, and the legatee transfers any of the property in accordance with that wish within the period of two years after the death of the testator, this Act shall have effect as if the property transferred had been bequeathed by the will to the transferee.
Official source: legislation.gov.uk
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