Crossheading Main charges and definitions
From legislation.gov.uk
Contents
- Section 1 Charge on transfers.
- Section 2 Chargeable transfers and exempt transfers.
- Section 3 Transfers of value.
- Section 3A Potentially exempt transfers.
- Section 4 Transfers on death.
- Section 5 Meaning of estate.
- Section 6 Excluded property.
- Section 6A “Long-term UK resident”: individuals
- Section 6B “Long-term UK resident”: young persons
- Section 6C “Long-term UK resident”: bodies corporate