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British Dictionary definitions for chargeable transfer

chargeable transfer

noun
  1. a transfer of value made as a gift during a person's lifetime that is not covered by a specific exemption and therefore gives rise to liability under inheritance tax
Collins English Dictionary - Complete & Unabridged 2012 Digital Edition © William Collins Sons & Co. Ltd. 1979, 1986 © HarperCollins Publishers 1998, 2000, 2003, 2005, 2006, 2007, 2009, 2012