Chargeable transfer of value | Practical Law
Chargeable transfer of value
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Chargeable transfer of value
Practical Law UK Glossary 9-382-5589
(Approx. 4 pages)
Glossary
Chargeable transfer of value
A
transfer of value
made by an individual that is not (by virtue of
Part II
of the
Inheritance Tax Act 1984
or any other enactment) an
exempt transfer
(
section 2
, Inheritance Tax Act 1984).