Statute
Section 41 — Inheritance Tax Act 1984: Burden of tax.
Text of the provision Official document
Burden of tax.
41 Notwithstanding the terms of any disposition—
a none of the tax on the value transferred shall fall on any specific gift if or to the extent that the transfer is exempt with respect to the gift, and b none of the tax attributable to the value of the property comprised in residue shall fall on any gift of a share of residue if or to the extent that the transfer is exempt with respect to the gift.
Official source: legislation.gov.uk
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