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Legislation
Inheritance Tax Act 1984

Crossheading Interpretation

  • Section 58 Relevant property.
  • Section 59 Qualifying interest in possession.
  • Section 60 Commencement of settlement.
  • Section 61 Ten-year anniversary.
  • Section 62 Related settlements.
  • Section 62A Same-day additions
  • Section 62B Same day additions: exceptions
  • Section 62C Protected settlements
  • Section 63 Minor interpretative provisions.
  1. Interpretation
  2. Minor interpretative provisions.

Section 63 | Minor interpretative provisions.

From legislation.gov.uk

In this Chapter, unless the context otherwise requires—

“payment” includes a transfer of assets other than money;

“quarter” means period of three months.

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