Section 102

INTERPRETATION AND APPLICATION

Related Commentary  Related HMRC Manuals

1  In this Schedule–

the material date” , in relation to any property means, in the case of property falling within subsection (3) of the principal section, the date of the donor’s death and, in the case of property falling within subsection (4) of that section, the date on which the property ceases to be property subject to a reservation;

the principal section”  means section 102 of this Act; and

property subject to a reservation”  has the same meaning as in the principal section.

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