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https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm20332
IHTM20332 - Life Policies: Potentially Exempt Transfer treatment for renewal premiums: payment of...
potentially exempt transfer
https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm04057
IHTM04057 - Lifetime transfers: what is a potentially exempt transfer? - HMRC internal manual -...
potentially exempt transfer
what is