# The Inheritance Tax (Double Charges Relief) Regulations 1987, Paragraph 2


In this Schedule—
“cumulation” means the inclusion of the total chargeable transfers made by the transferor in the 7 years preceding the current transfer;
“GWR” means gift with reservation;
“taper relief” means the reduction in tax provided under section 7(4) of the 1984 Act, inserted by paragraph 2(4) of Schedule 19 to the 1986 Act.

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