Related Commentary  Related HMRC Manuals

80(1)  Schedule 15 to FA 2004 (charge to income tax on benefits received by former owner of property) is amended as follows.

80(2)  In paragraph 11 (exemptions from charge)–

80(3)  In paragraph 21 (election for application of inheritance tax provisions where paragraph 3 (land) or 6 (chattels) would otherwise apply)–

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