Statute
Section 173 — Inheritance Tax Act 1984: Expenses incurred abroad.
Text of the provision Official document
Expenses incurred abroad. 173 In determining the value of a person’s estate immediately before his death, an allowance against the value of property situated outside the United Kingdom shall be made for any expense incurred in administering or realising the property which is shown to be attributable to the situation of the property, but the allowance shall not exceed 5 per cent of the value of the property.
Official source: legislation.gov.uk
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