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Legislation
Inheritance Tax Act 1984

CHAPTER II CONDITIONAL EXEMPTION

  • Section 30 Conditionally exempt transfers.
  • Section 31 Designation and undertakings.
  • Section 32 Chargeable events.
  • Section 32A Associated properties.
  • Section 33 Amount of charge under section 32.
  • Section 34 Reinstatement of transferor’s cumulative total.
  • Section 35 Conditional exemption on death before 7th April 1976.
  • Section 35A Variation of undertakings.
  1. PART II EXEMPT TRANSFERS
  2. CHAPTER II CONDITIONAL EXEMPTION

CHAPTER II CONDITIONAL EXEMPTION

From legislation.gov.uk

Contents

  1. Section 30 Conditionally exempt transfers.
  2. Section 31 Designation and undertakings.
  3. Section 32 Chargeable events.
  4. Section 32A Associated properties.
  5. Section 33 Amount of charge under section 32.
  6. Section 34 Reinstatement of transferor’s cumulative total.
  7. Section 35 Conditional exemption on death before 7th April 1976.
  8. Section 35A Variation of undertakings.
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