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Legislation
Inheritance Tax Act 1984

Chapter 2A 100% Relief allowance and 100% trust relief allowance

  • Section 124D 100% relief allowance
  • Section 124E Transfer of unused 100% relief allowance
  • Section 124F Claims under section 124E
  • Section 124G 100% trust relief allowance (relevant property)
  • Section 124H Trust maximum allowance
  • Section 124I Trust maximum allowance (qualifying pre-commencement settlements)
  • Section 124J 100% trust relief allowance (special trusts)
  • Section 124K 100% trust relief allowance (age 18-to-25 trusts)
  1. Inheritance Tax Act 1984
  2. /
  3. /PART V MISCELLANEOUS RELIEFS

Chapter 2A 100% Relief allowance and 100% trust relief allowance

From legislation.gov.uk

Contents

  1. Section 124D 100% relief allowance
  2. Section 124E Transfer of unused 100% relief allowance
  3. Section 124F Claims under section 124E
  4. Section 124G 100% trust relief allowance (relevant property)
  5. Section 124H Trust maximum allowance
  6. Section 124I Trust maximum allowance (qualifying pre-commencement settlements)
  7. Section 124J 100% trust relief allowance (special trusts)
  8. Section 124K 100% trust relief allowance (age 18-to-25 trusts)
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