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Legislation

Inheritance Tax Act 1984

Crossheading Special cases—reliefs

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Section 75 Property becoming subject to employee trusts.
Section 75A Property becoming subject to employee-ownership trust
Section 75B Cap on charges for pre-30 October 2024 excluded property
Section 76 Property becoming held for charitable purposes, etc.

Inheritance Tax Act 1984
CHAPTER III SETTLEMENTS WITHOUT INTERESTS IN POSSESSION , AND CERTAIN SETTLEMENTS IN WHICH INTERESTS IN POSSESSION SUBSIST

Crossheading Special cases—reliefs

From legislation.gov.uk

Contents

Section 75 Property becoming subject to employee trusts.
Section 75A Property becoming subject to employee-ownership trust
Section 75B Cap on charges for pre-30 October 2024 excluded property
Section 76 Property becoming held for charitable purposes, etc.

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