IHTM26020 - Calculating the chargeable estate: special rule concerning spouse or civil partner exemption
Under IHTA84/S38 (2) there is a special rule where
- there are two or more specific gifts to the spouse or civil partner (IHTM11032), and
- the spouse or civil partner exemption (IHTM11031) is limited because of the spouse바카라 사이트™s or civil partner바카라 사이트™s foreign domicile (IHTM13031)
Any such case should be dealt with as per the instructions at IHTM26130.