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Legislation

Inheritance Tax Act 1984

Crossheading Dispositions that are not transfers of value (and omissions that do not give rise to deemed dispositions)

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Section 10 Dispositions not intended to confer gratuitous benefit.
Section 11 Dispositions for maintenance of family.
Section 12 Dispositions allowable for income tax or conferring benefits under pension scheme.
Section 12A Pension drawdown fund not used up: no deemed disposition
Section 13 Dispositions by close companies for benefit of employees.
Section 13A Dispositions by close companies to employee-ownership trusts
Section 14 Waiver of remuneration.
Section 15 Waiver of dividends.
Section 16 Grant of tenancies of agricultural property.
Section 17 Changes in distribution of deceased’s estate, etc.

Dispositions that are not transfers of value (and omissions that do not give rise to deemed dispositions)
Pension drawdown fund not used up: no deemed disposition

Section 12A | Pension drawdown fund not used up: no deemed disposition

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 12A omitted (with application in accordance with s. 71 of the amending Act) by virtue of Finance Act 2026 (c. 11), ss. 69(2), 71