Question 3c
Marking Guide
(c) The initial gift 1
Reservation lifted within seven years 1·5
Reservation in place at death 1
Avoidance of double taxation 1·5
––––
5
––––
(c) The initial gift 1
Reservation lifted within seven years 1·5
Reservation in place at death 1
Avoidance of double taxation 1·5
––––
5
––––