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You are here: Library > Revenue-based Taxes and Benefits

Inland Revenue: Inheritance Tax Act 1984 Part II Exempt Transfers Chapter I General Table of Contents

 

ihta84/s18.- Transfers between spouses.

ihta84/s19.- Annual exemption.

ihta84/s20.- Small gifts.

ihta84/s21.- Normal expenditure out of income.

ihta84/s22.- Gifts in consideration of marriage.

ihta84/s23.- Gifts to charities.

ihta84/s24.- Gifts to political parties.

ihta84/s24A.- Gifts to housing associations.

ihta84/s25.- Gifts for national purposes, etc.

ihta84/s26.- Gifts for public benefit.

ihta84/s26A.- Potentially exempt transfer of property subsequently held for national purposes etc.

ihta84/s27.- Maintenance funds for historic buildings, etc.

ihta84/s28.- Employee trusts.

ihta84/s29.- Loans-modifications of exemptions.

ihta84/s29A.- [Abatement of exemption where claim settled out of beneficiary's own resources.

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