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Capital Transfer Tax Act 1984
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36Preliminary
Where any one or more of sections 18, 23 to 27 and 30 above apply in relation to a transfer of value but the transfer is not wholly exempt—
(a)any question as to the extent to which it is exempt or, where it is exempt up to a limit, how an excess over the limit is to be attributed to the gifts concerned shall be determined in accordance with sections 37 to 40 below; and
(b)section 41 below shall have effect as respects the burden of tax.
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