13 June 2007
IHTA 1984, s 107(2) provides that, 'in a case falling within s 107(1), relief under this Chapter shall not exceed what it would have been had the replacement or any one or more of the replacements not been made'.
Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.
