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Question 5Note 2

Afiya died  on 29 November 2012. She had made the following gifts during her lifetime:

(2) On 2 May 2011, Afiya made case gifts to her three nieces. The first niece was given £100, the second niece was give £200, and the third niece was given £400.

Required:
Which of these gifts will qualify for the small gifts exemption?