# Inheritance Tax Act 1984, Section 175: Liability to make future payments, etc.


Where in determining the value of a person’s estate immediately before his death a liability to make payments or transfer assets under such a disposition as is mentioned in section 262 below is taken into account, the liability shall be computed as if the amount or value of the payments or assets were reduced by the chargeable portion (as defined in that section).

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Source: https://www.legislation.gov.uk/ukpga/1984/51/section/175 (the official version)
Page: https://openlegislation.uk/inheritance-tax-act-1984/section-175
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.