IHTM14517 - Lifetime transfers: the charge to tax: potentially exempt transfers (PETs): taper relief
If the chargeable PET is over three years from the date of death, apply taper relief (IHTM14611) against the tax that is payable on the PET.
If the chargeable PET is over three years from the date of death, apply taper relief (IHTM14611) against the tax that is payable on the PET.
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