# The Inheritance Tax (Double Charges Relief) Regulations 1987, Paragraph 3


Except where otherwise stated, the examples assume that—
tax rates and bands remain as at 18 March 1987;
the transferor has made no other transfers than those shown in the examples;
no exemptions (including annual exemption) or reliefs apply to the value transferred by the relevant transfer; and
“grossing up” does not apply in determining any lifetime tax (the tax is not borne by the transferor).

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Source: https://www.legislation.gov.uk/uksi/1987/1130/schedule/paragraph/3 (the official version)
Page: https://openlegislation.uk/inheritance-tax-double-charges-relief-regulations-1987/schedule/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.