Related Commentary  Related HMRC Manuals

131(1)  Subject to section 132 below, this section applies where because of the transferor’s death within seven years of the transfer, tax becomes chargeable in respect of the value transferred by a potentially exempt transfer or (by virtue of section 7(4) above) additional tax becomes chargeable in respect of the value transferred by any other chargeable transfer and (in either case) all or part of the value transferred is attributable to the value of property (“the transferred property” ) which–

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