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Legislation
Inheritance Tax Act 1984

Crossheading Special cases

  • Section 206 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  • Section 207 Conditional exemption, etc.
  • Section 208 Woodlands.
  • Section 209 Succession in Scotland.
  • Section 210 Pension rights
  1. Special cases
  2. Woodlands.

Section 208 | Woodlands.

From legislation.gov.uk

The person liable for tax chargeable under section 126 above in relation to a disposal is the person who is entitled to the proceeds of sale or would be so entitled if the dispoal were a sale.

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