For the purposes of this Act any question whether a person is connected with another shall be determined as, for the purposes of the 1992 Act, it falls to be determined under section 286 of that Act, but as if in that section "relative" included uncle, aunt, nephew and niece and "settlement", "settlor" and "trustee" had the same meanings as in this Act.
Section 270: Connected persons.
Inheritance Tax Act 1984 · 1984 c. 51View on legislation.gov.uk
Part IX: MISCELLANEOUS AND SUPPLEMENTARY
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