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Contents

Legislation

Finance Act 2002

Crossheading Inheritance tax

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Section 118 IHT: rate bands
Section 119 IHT: powers over, or exercisable in relation to, settled property or a settlement
Section 120 IHT: variation of dispositions taking effect on death

Part 5 Other taxes
Crossheading Inheritance tax

Crossheading Inheritance tax

From legislation.gov.uk

Contents

Section 118 IHT: rate bands
Section 119 IHT: powers over, or exercisable in relation to, settled property or a settlement
Section 120 IHT: variation of dispositions taking effect on death