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Contents

Legislation

Inheritance Tax Act 1984

Crossheading Miscellaneous

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Section 80 Initial interest of settlor or spouse or civil partner.
Section 81 Property moving between settlements.
Section 81A Reversionary interests in relevant property
Section 81B Excluded property: property to which section 80 applies
Section 82 Excluded property : property to which section 81 applies (old cases)
Section 82A Excluded property: property to which section 81 applies (new cases)
Section 83 Property becoming settled on a death.
Section 84 Income applied for charitable purposes.
Section 85 Credit for annual charges under Finance Act 1975.

Miscellaneous
Excluded property : property to which section 81 applies (old cases)

Section 82 | Excluded property : property to which section 81 applies (old cases)

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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. 82 omitted (6.4.2025) by virtue of Finance Act 2025 (c. 8), Sch. 13 paras. 17, 45(1)