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Legislation

Finance Act 1993

Part IV Inheritance Tax

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Section 196 Rate bands: no indexation in 1993.
Section 197 Rate bands: indexation for 1994 onwards.
Section 198 Fall in value relief: qualifying investments.
Section 199 Fall in value relief: interests in land.
Section 200 Appeals: questions as to value of land.

Finance Act 1993
Part IV Inheritance Tax

Part IV Inheritance Tax

From legislation.gov.uk

Contents

Section 196 Rate bands: no indexation in 1993.
Section 197 Rate bands: indexation for 1994 onwards.
Section 198 Fall in value relief: qualifying investments.
Section 199 Fall in value relief: interests in land.
Section 200 Appeals: questions as to value of land.