Inland Revenue: Inheritance Tax Act 1984 Part II Exempt transfers Chapter II Conditional exemption Table of Contents
ihta84/s30.- Conditionally exempt transfers.
ihta84/s31.- Designation and undertakings.
ihta84/s32.- Chargeable events.
ihta84/s32A.- [Associated properties.
ihta84/s33.- Amount of charge under section 32.
ihta84/s34.- Reinstatement of transferor's cumulative total.
ihta84/s35.- Conditional exemption on death before 7th April.
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