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Legislation

Finance Act 2013

Crossheading Inheritance tax

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Section 175 Open- ended investment companies and authorised unit trusts
Section 176 Treatment of liabilities for inheritance tax purposes
Section 177 Election to be treated as domiciled in United Kingdom
Section 178 Transfer to spouse or civil partner not domiciled in United Kingdom

PART 4 Excise duties and other taxes
Crossheading Inheritance tax

Crossheading Inheritance tax

From legislation.gov.uk

Contents

Section 175 Open- ended investment companies and authorised unit trusts
Section 176 Treatment of liabilities for inheritance tax purposes
Section 177 Election to be treated as domiciled in United Kingdom
Section 178 Transfer to spouse or civil partner not domiciled in United Kingdom