# Inheritance Tax Act 1984, Section 172: Funeral expenses.


In determining the value of a person’s estate immediately before his death, allowance shall be made for reasonable funeral expenses.

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Source: https://www.legislation.gov.uk/ukpga/1984/51/section/172 (the official version)
Page: https://openlegislation.uk/inheritance-tax-act-1984/section-172
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.