Skip to content

How it works Search the law Pricing For IT teams

Sign in Start free trial

Contents

Legislation

Inheritance Tax Act 1984

Crossheading Miscellaneous

Find in this level

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.

Inheritance Tax Act 1984
Miscellaneous

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Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1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)

Privacy Cookies Terms