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| 单词 | potentially exempt transfer |
| 释义 | > as lemmaspotentially exempt transfer potentially exempt transfer n. British Finance a gift made from one person to another which is exempt from inheritance tax provided the donor survives for seven years after the gift is made; abbreviated PET. ΚΠ 1986 Bill 117 Sched. 18. i. § 3 Any reference in this Act to a potentially exempt transfer is a reference to a transfer of value..which apart from this section, would be a chargeable transfer. 2002 Which? Tax Saving Guide 60/3 Most gifts or transfers made during your lifetime..are treated as potentially exempt transfers. < as lemmas |
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