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Contents

Legislation
Inheritance Tax Act 1984

CHAPTER IV TRANSFERS WITHIN THREE YEARS BEFORE DEATH

  • Section 131 The relief.
  • Section 132 Wasting assets.
  • Section 133 Shares—capital receipts.
  • Section 134 Payments of calls.
  • Section 135 Reorganisation of share capital, etc.
  • Section 136 Transactions of close companies.
  • Section 137 Interests in land.
  • Section 138 Leases.
  • Section 139 Other property.
  • Section 140 Interpretation.
  1. Inheritance Tax Act 1984
  2. /
  3. /PART V MISCELLANEOUS RELIEFS

CHAPTER IV TRANSFERS WITHIN THREE YEARS BEFORE DEATH

From legislation.gov.uk

Contents

  1. Section 131 The relief.
  2. Section 132 Wasting assets.
  3. Section 133 Shares—capital receipts.
  4. Section 134 Payments of calls.
  5. Section 135 Reorganisation of share capital, etc.
  6. Section 136 Transactions of close companies.
  7. Section 137 Interests in land.
  8. Section 138 Leases.
  9. Section 139 Other property.
  10. Section 140 Interpretation.
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