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Legislation
Inheritance Tax Act 1984

CHAPTER II AGRICULTURAL PROPERTY

  • Section 115 Preliminary.
  • Section 116 The relief.
  • Section 117 Minimum period of occupation or ownership.
  • Section 118 Replacements.
  • Section 119 Occupation by company or partnership.
  • Section 120 Successions.
  • Section 121 Successive transfers.
  • Section 122 Agricultural property of companies.
  • Section 123 Provisions supplementary to section 122.
  • Section 124 Contracts for sale.
  • Section 124A Transfers within seven years before death of transferor.
  • Section 124B Application of section 124A to replacement property.
  • Section 124C Environmental management agreements
  1. Inheritance Tax Act 1984
  2. /
  3. /PART V MISCELLANEOUS RELIEFS

CHAPTER II AGRICULTURAL PROPERTY

From legislation.gov.uk

Contents

  1. Section 115 Preliminary.
  2. Section 116 The relief.
  3. Section 117 Minimum period of occupation or ownership.
  4. Section 118 Replacements.
  5. Section 119 Occupation by company or partnership.
  6. Section 120 Successions.
  7. Section 121 Successive transfers.
  8. Section 122 Agricultural property of companies.
  9. Section 123 Provisions supplementary to section 122.
  10. Section 124 Contracts for sale.
  11. Section 124A Transfers within seven years before death of transferor.
  12. Section 124B Application of section 124A to replacement property.
  13. Section 124C Environmental management agreements
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