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But surely, for that year the £3,000 would be set against the total gifts made? So if the £10,000 hadn't achieved the 7 years (e.g. death occurred on 20th April 2014) then the liability would be £10,000 + £5,000 - £3,000 = £12,000?
My question was whether the £3000 could be used against the £5,000 as the £10,000 had expired.