ihta84/s108.- Successions.

[1976 Sch.10 para.4(4).]

108. - For the purposes of sections 106 and 107 above, where the transferor became entitled to any property on the death of another person -

(a) he shall be deemed to have owned it from the date of the death, and

(b) if that other person was his spouse he shall also be deemed to have owned if for any period during which the spouse owned it.