Statute
Section 71C — Inheritance Tax Act 1984: Sections 71A and 71B: meaning of “bereaved minor”
Text of the provision Official document
Sections 71A and 71B: meaning of “bereaved minor” 71C In sections 71A and 71B above “ bereaved minor ” means a person—
a who has not yet attained the age of 18, and b at least one of whose parents has died.
Official source: legislation.gov.uk
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