# The Inheritance Tax (Double Charges Relief) Regulations 1987, Regulation 2: Interpretation


In these Regulations unless the context otherwise requires—
“PET” means potentially exempt transfer;
“property” includes part of any property;
“the 1984 Act” means the Inheritance Tax Act 1984;
“the 1986 Act” means Part V of the Finance Act 1986;
“section” means section of the 1984 Act.

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Source: https://www.legislation.gov.uk/uksi/1987/1130/regulation/2 (the official version)
Page: https://openlegislation.uk/inheritance-tax-double-charges-relief-regulations-1987/regulation-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.