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Legislation

Inheritance Tax Act 1984

Crossheading General rules

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Section 199 Dispositions by transferor.
Section 200 Transfer on death.
Section 201 Settled property.
Section 202 Close companies.
Section 203 Liability of spouse or civil partner.
Section 204 Limitation of liability.
Section 205 More than one person liable.

PART VII LIABILITY
Crossheading General rules

Crossheading General rules

From legislation.gov.uk

Contents

Section 199 Dispositions by transferor.
Section 200 Transfer on death.
Section 201 Settled property.
Section 202 Close companies.
Section 203 Liability of spouse or civil partner.
Section 204 Limitation of liability.
Section 205 More than one person liable.