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Contents

Legislation

Inheritance Tax Act 1984

CHAPTER I GENERAL

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Section 18 Transfers between spouses or civil partners.
Section 19 Annual exemption.
Section 20 Small gifts.
Section 21 Normal expenditure out of income.
Section 22 Gifts in consideration of marriage or civil partnership.
Section 23 Gifts to charities or registered clubs.
Section 24 Gifts to political parties.
Section 24A Gifts to housing associations.
Section 25 Gifts for national purposes, etc.
Section 26 Gifts for public benefit.
Section 26A Potentially exempt transfer of property subsequently held for national purposes etc.
Section 27 Maintenance funds for historic buildings, etc.
Section 28 Employee trusts.
Section 28A Employee-ownership trusts
Section 29 Loans—modifications of exemptions.
Section 29A Abatement of exemption where claim settled out of beneficiary’s own resources.

PART II EXEMPT TRANSFERS
CHAPTER I GENERAL

CHAPTER I GENERAL

From legislation.gov.uk

Contents

Section 18 Transfers between spouses or civil partners.
Section 19 Annual exemption.
Section 20 Small gifts.
Section 21 Normal expenditure out of income.
Section 22 Gifts in consideration of marriage or civil partnership.
Section 23 Gifts to charities or registered clubs.
Section 24 Gifts to political parties.
Section 24A Gifts to housing associations.
Section 25 Gifts for national purposes, etc.
Section 26 Gifts for public benefit.
Section 26A Potentially exempt transfer of property subsequently held for national purposes etc.
Section 27 Maintenance funds for historic buildings, etc.
Section 28 Employee trusts.
Section 28A Employee-ownership trusts
Section 29 Loans—modifications of exemptions.
Section 29A Abatement of exemption where claim settled out of beneficiary’s own resources.