Section 39: Attribution of value to residuary gifts.

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

Inheritance Tax Act 1984
- Section 38: Attribution of value to specific gifts.
- Section 39A: Operation of sections 38 and 39 in cases of business or agricultural relief.

Part II: EXEMPT TRANSFERS — CHAPTER III: ALLOCATION OF EXEMPTIONS

Such part only of the value transferred shall be attributed to gifts of residue or shares in residue as is not attributed under section 38 above to specific gifts.

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