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Inheritance Tax Act 1984

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Changes over time for: Section 265

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There are currently no known outstanding effects for the Inheritance Tax Act 1984, Section 265. Help about Changes to Legislation

265 Chargeable transfers affecting more than one property.U.K.

Where the value transferred by a chargeable transfer is determined by reference to the values of more than one property the tax chargeable on the value transferred shall be attributed to the respective values in the proportions which they bear to their aggregate, but subject to [F1section 54B(3) above and to] any provision reducing the amount of tax attributable to the value of any particular property.

Textual Amendments

F1Finance Act 1987 (No.2) Sch. 7, para. 5,with effect from 17March 1987.

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