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Legislation
Inheritance Tax Act 1984

Crossheading Special cases—reliefs

  • 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.
  1. CHAPTER III SETTLEMENTS WITHOUT INTERESTS IN POSSESSION , AND CERTAIN SETTLEMENTS IN WHICH INTERESTS IN POSSESSION SUBSIST
  2. Crossheading Special cases—reliefs

Crossheading Special cases—reliefs

From legislation.gov.uk

Contents

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