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Home / Simons-Taxes /IHT, trusts and estates /Part I11 Administration and collection /Division I11.3 Determination, appeals and proceedings /Notices of determination / I11.302 Matters that may be specified in notice of determination
Commentary

I11.302 Matters that may be specified in notice of determination

IHT, trusts and estates

The matters to be specified in a notice are all or any of the following1:

  1. Ìý

    •ÌýÌýÌýÌý the date of the transfer

  2. Ìý

    •ÌýÌýÌýÌý the value transferred and the value of any property2 to which that amount is to any extent attributable

  3. Ìý

    •ÌýÌýÌýÌý the transferor

  4. Ìý

    •ÌýÌýÌýÌý the amount of IHT chargeable (or the amount

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