Related Commentary  Related HMRC Manuals

29A(1)  This section applies where–

(a)apart from this section the transfer of value made on the death of any person is an exempt transfer to the extent that the value transferred by it is attributable to an exempt gift, and

(b)the exempt beneficiary, in settlement of the whole or part of any claim against the deceased’s estate, effects a disposition of property not derived from the transfer.

29A(2)  The provisions of this Act shall have effect in relation to the transfer as if–

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