Special cases | |
[1975 s.26(3).] |
206. Where a transfer of value is made within one year of the death of the transferor and, by reason of an excess over the amount specified in section 24(1)(b) above, any tax is chargeable on a part of the value transferred which is attributable to property which becomes the property of a political party, no person other than the political party shall be liable for tax on that part 1 . |
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1 Repealed by 1988 s.148 and Sch.14, Part X, with effect from 15 March 1988. |
