Where a person becomes entitled to an interest in settled property but disclaims the interest, then, if the disclaimer is not made for a consideration in money or money's worth, this Act shall apply as if he had not become entitled to the interest.
Section 93: Disclaimers.
Inheritance Tax Act 1984 · 1984 c. 51View on legislation.gov.uk
Part III: SETTLED PROPERTY — CHAPTER IV: MISCELLANEOUS
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