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Partial clawback: the operation of s 113A(5)

Agricultural, Business and Heritage Property Relief

Chris Erwood CTA, ATT, TEP
Bloomsbury Professional
Publication Date:
September 2023
Law Stated At:
September 2023
Chapter 10: Clawback Interaction of reliefs: clawback and ‘pre-death loss relief’ Disregard of BPR: the rule in s 113A(7A) ...

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