# Inheritance Tax Act 1984, Section 39: Attribution of value to residuary gifts.


Such part only of the value transferred shall be attributed to gifts of residue or shares in residue as is not attributed under section 38 above to specific gifts.

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Source: https://www.legislation.gov.uk/ukpga/1984/51/section/39 (the official version)
Page: https://openlegislation.uk/inheritance-tax-act-1984/section-39
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.