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Inheritance Tax Act 1984
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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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