法律英语词汇“potentially exempt transfer”的翻译、意思、用法、释义-法律词典

单词	potentially exempt transfer
释义	potentially exempt transfer (PET) A transfer of value made by an individual to another individual. A PET does not attract a liability to inheritance tax at the time of the gift. A potentially exempt transfer is exempt from any charge after the passage of seven years without the transferor dying; if the transferor dies in that period, it becomes a chargeable transfer (Inheritance Taxes Act 1984 s 3A(4)).
随便看	chain of title challenge to jury chambers champerty Chancellor of the Exchequer Chancery Division Chancery Masters change of circumstances change of name change of position Chapter VII character charge chargeable gain charge by way of legal mortgage charge sheet charges register charging clause charging order chargé d’affaires charitable trust charity Charity Commission Charity Tribunal charter

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