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Contents

Legislation

Inheritance Tax Act 1984

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Introduction
PART I GENERAL
PART II EXEMPT TRANSFERS
PART III SETTLED PROPERTY
PART IV CLOSE COMPANIES
PART V MISCELLANEOUS RELIEFS
PART VI VALUATION
PART VII LIABILITY
PART VIII ADMINISTRATION AND COLLECTION
PART IX MISCELLANEOUS AND SUPPLEMENTARY
SCHEDULE A1 Non-excluded overseas property
SCHEDULE 1
SCHEDULE 1A Gifts to charities etc: tax charged at lower rate
SCHEDULE 2 PROVISIONS APPLYING ON REDUCTION OF TAX
SCHEDULE 3 GIFTS FOR NATIONAL PURPOSES, ETC.
SCHEDULE 4 MAINTENANCE FUNDS FOR HISTORIC BUILDINGS, ETC.
SCHEDULE 5 CONDITIONAL EXEMPTION: DEATHS BEFORE 7TH APRIL 1976
SCHEDULE 5A Qualifying payments: victims of persecution during Second World War era
SCHEDULE 6 TRANSITION FROM ESTATE DUTY
SCHEDULE 7 COMMENCEMENT: SUPPLEMENTARY RULES
SCHEDULE 8 CONSEQUENTIAL AMENDMENTS
SCHEDULE 9 REPEALS
Schedule

Inheritance Tax Act 1984
Introduction

Introduction

From legislation.gov.uk

An Act to consolidate provisions of Part III of the Finance Act 1975 and other enactments relating to inheritance tax.

[31st July 1984]