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capital transfer tax

noun
1.
(in Britain) a tax payable from 1974 to 1986 at progressive rates on the cumulative total of gifts of money or property made during the donor's lifetime or after his death. It was replaced by inheritance tax
Collins English Dictionary - Complete & Unabridged 2012 Digital Edition
© William Collins Sons & Co. Ltd. 1979, 1986 © HarperCollins
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