Where a testator expresses a wish that property bequeathed by his will should be transferred by the legatee to other persons, and the legatee transfers any of the property in accordance with that wish within the period of two years after the death of the testator, this Act shall have effect as if the property transferred had been bequeathed by the will to the transferee.
Section 143: Compliance with testator's request.
Inheritance Tax Act 1984 · 1984 c. 51View on legislation.gov.uk
Part V: MISCELLANEOUS RELIEFS — CHAPTER V: MISCELLANEOUS
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