SolvedPART V INHERITANCE TAX
From legislation.gov.uk
Contents
- Section 100 Capital transfer tax to be known as inheritance tax.
- Section 101 Lifetime transfers potentially exempt etc.
- Section 102 Gifts with reservation.
- Section 102ZA Gifts with reservation: termination of interests in possession
- Section 102A Gifts with reservation: interest in land.
- Section 102B Gifts with reservation: share of interest in land.
- Section 102C Sections 102A and 102B: supplemental.
- Section 103 Treatment of certain debts and incumbrances.
- Section 104 Regulations for avoiding double charges etc.
- Section 105 Application of business and agricultural relief where transfer partly exempt.
- Section 106 Changes in financial institutions business property.
- Section 107 Changes in financial institutions: interest.