Section 172: Funeral expenses.

Inheritance Tax Act 1984 · 1984 c. 51View on legislation.gov.uk

Inheritance Tax Act 1984
- Section 171: Changes occurring on death.
- Section 173: Expenses incurred abroad.

Part VI: VALUATION — CHAPTER II: ESTATE ON DEATH

In determining the value of a person's estate immediately before his death, allowance shall be made for reasonable funeral expenses.

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