# Inheritance Tax Act 1984, Paragraph 15


Where property is, by virtue of paragraph 1(3) above, treated as property in respect of which a direction has been given under paragraph 1, it shall for the purposes of paragraphs 11 to 14 above be treated as having become property to which paragraph 8 above applies when the transfer of value mentioned in paragraph 1(3) was made.

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Source: https://www.legislation.gov.uk/ukpga/1984/51/schedule/4/paragraph/15 (the official version)
Page: https://openlegislation.uk/inheritance-tax-act-1984/schedule-4/paragraph-15
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.