Inland Revenue: Inheritance Tax Act 1984 Chapter 51 - Arrangement of parts

Introduction

Heading of Act

Abbreviations

Table of Destinations

Table of Derivations

Other legislation

Part I

General. Sections 1-17

Part II

Exempt transfers.

Chapter I - General. Sections 18-29a

Chapter II - Conditional exemption. Sections 30-35

Chapter III - Allocation of exemptions. Sections 36-42

Part III

Settled property.

Chapter I - Preliminary. Sections 43-48

Chapter II - Interest in possession and reversionary interests. Sections 49-57a

Chapter III - Settlements without interests in possession. Sections 58-85

Chapter IV - Miscellaneous Sections 86-93

Part IV

Close companies. Sections 94-102

Part V

Miscellaneous reliefs.

Chapter I - Business property. Sections 103-114

Chapter II - Agricultural property. Sections 115-124b

Chapter III - Woodlands. Sections 125-130

Chapter IV - Transfers within three years before death. Sections 131-140

Chapter V - Miscellaneous. Sections 141-159

Part VI

Valuation.

Chapter I - General. Sections 160-170

Chapter II - Estate on death. Sections 171-177

Chapter III - Sales of shares etc. from deceased's estate. Sections 178-189

Chapter IV - Sales of land from deceased's estate. Sections 190-198

Part VII

Liability. Sections 199-214

Part VIII

Administration and collection. Sections 215-261

Part IX

Miscellaneous and supplementary. Sections 262-278

Schedules