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Legislation
Finance (No. 2) Act 2015

Crossheading Settlements

  • Section 11 Calculation of rate of inheritance tax on settled property
  • Section 12 Exemption from ten-yearly charge for heritage property
  • Section 13 Settlements with initial interest in possession
  • Section 14 Distributions etc from property settled by will
  1. Settlements
  2. Calculation of rate of inheritance tax on settled property

Section 11 | Calculation of rate of inheritance tax on settled property

From legislation.gov.uk

Schedule 1 contains provision about calculating the rate at which inheritance tax is charged under Chapter 3 of Part 3 of IHTA 1984.

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