Related Commentary  Related HMRC Manuals

176(1)  This section has effect where, within three years after the death of any person, there is a qualifying sale of any property (“the property concerned” ) comprised in his estate immediately before his death and valued for the purposes of this Act–

(a)in accordance with section 161 above, or

(b)in conjunction with property which was also comprised in the estate but has not at any time since the death been vested in the vendors.

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