# Inheritance Tax Act 1984, Paragraph 10


In this Schedule, in relation to D—
“the chargeable transfer” means the chargeable transfer mentioned in paragraph 1(1);
“the estate” means D's estate immediately before death;
“the relevant transfer” means the transfer of value that D is treated (under section 4) as having made immediately before death.

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Source: https://www.legislation.gov.uk/ukpga/1984/51/schedule/1A/paragraph/10 (the official version)
Page: https://openlegislation.uk/inheritance-tax-act-1984/schedule-1A/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.