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Legislation
Finance Act 2016

PART 5 Inheritance tax etc

  • Section 93 Inheritance tax: increased nil-rate band
  • Section 94 Inheritance tax: pension drawdown funds
  • Section 95 Inheritance tax: victims of persecution during Second World War era
  • Section 96 Inheritance tax: gifts for national purposes etc
  • Section 97 Estate duty: objects of national, scientific, historic or artistic interest
  1. Finance Act 2016
  2. PART 5 Inheritance tax etc

PART 5 Inheritance tax etc

From legislation.gov.uk

Contents

  1. Section 93 Inheritance tax: increased nil-rate band
  2. Section 94 Inheritance tax: pension drawdown funds
  3. Section 95 Inheritance tax: victims of persecution during Second World War era
  4. Section 96 Inheritance tax: gifts for national purposes etc
  5. Section 97 Estate duty: objects of national, scientific, historic or artistic interest
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