# Inheritance Tax Act 1984, Section 63: Minor interpretative provisions.


In this Chapter, unless the context otherwise requires—
“payment” includes a transfer of assets other than money;
“quarter” means period of three months.

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Source: https://www.legislation.gov.uk/ukpga/1984/51/section/63 (the official version)
Page: https://openlegislation.uk/inheritance-tax-act-1984/section-63
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.