Inland Revenue: Inheritance Tax Act 1984 Part I General Table of Contents
ihta84/s1.- Charge on transfers.
ihta84/s2.- Chargeable transfers and exempt transfers.
ihta84/s3.- Transfers of value.
ihta84/s3a.- [Potentially exempt transfers
ihta84/s4.- Transfers on death.
ihta84/s5.- Meaning of estate.
ihta84/s6.- Excluded property.
ihta84/s8.- Indexation of rate bands
ihta84/s9.- Transitional provisions on reduction of tax.
ihta84/s10.- Dispositions not intended to confer gratuitous benefit.
ihta84/s11.- Dispositions for maintenance of family.
ihta84/s12.- Dispositions allowable for income tax or conferring retirement benefits.
ihta84/s13.- Dispositions by close companies for benefit of employees.
ihta84/s14.- Waiver of remuneration.
ihta84s/15.- Waiver of dividends.
ihta84/s16.- Grant of tenancies of agricultural property.
ihta84/s17.- Changes in distribution of deceased's estate, etc.
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