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capital transfer tax
cap·i·tal trans·fer tax


noun 
Definition:
 
former British tax on bequests: in the United Kingdom, a tax levied until 1986 on the total value of gifts and bequests somebody made. It was replaced by inheritance tax.
Encarta® World English Dictionary [North American Edition] © & (P)2009 Microsoft Corporation. All rights reserved. Developed for Microsoft by Bloomsbury Publishing Plc.
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