# Finance Act 2012, Section 209: Gifts to charities etc


Schedule 33 contains provision for a lower rate of inheritance tax to be charged on transfers made on death that include sufficient gifts to charities or registered clubs.

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Source: https://www.legislation.gov.uk/ukpga/2012/14/section/209 (the official version)
Page: https://openlegislation.uk/finance-act-2012/section-209
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.