Statute
Section 4 — Inheritance Tax Act 1984: Transfers on death.
Text of the provision Official document
Transfers on death. 4 1 On the death of any person tax shall be charged as if, immediately before his death, he had made a transfer of value and the value transferred by it had been equal to the value of his estate immediately before his death.
2 For the purposes of this section, where it cannot be known which of two or more persons who have died survived the other or others they shall be assumed to have died at the same instant.
Official source: legislation.gov.uk
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