# Inheritance Tax Act 1984, General rules




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Source: https://www.legislation.gov.uk/ukpga/1984/51/part/VII/crossheading/general-rules (the official version)
Page: https://openlegislation.uk/inheritance-tax-act-1984/part-VII/crossheading-general-rules
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.