Related Commentary  Related HMRC Manuals

8K(1)  In relation to the death of a person (“D”), something is “closely inherited” for the purposes of sections 8E, 8F, 8FA, 8FB and 8M if it is inherited for those purposes (see section 8J) by–

(a)a lineal descendant of D,

(b)a person who, at the time of D’s death, is the spouse or civil partner of a lineal descendant of D, or

(c)a person who–

(i)at the time of the death of a lineal descendant of D who died no later than D, was the spouse or civil partner of the lineal descendant, and

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