Statute
Section 83 — Inheritance Tax Act 1984: Property becoming settled on a death.
Text of the provision Official document
Property becoming settled on a death.
83 Property which becomes comprised in a settlement in pursuance of a will or intestacy shall for the purposes of this Chapter be taken to have become comprised in it on the death of the testator or intestate (whether it occurred before or after the passing of this Act).
Official source: legislation.gov.uk
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