Statute
Section 270 — Inheritance Tax Act 1984: Connected persons.
Text of the provision Official document
Connected persons. 270 For the purposes of this Act any question whether a person is connected with another shall be determined as, for the purposes of the 1992 Act , it falls to be determined under section 286 of that Act, but as if in that section “ relative ” included uncle, aunt, nephew and niece and “ settlement ”, “ settlor ” and “ trustee ” had the same meanings as in this Act.
Official source: legislation.gov.uk
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