HM Revenue & Customs: Inheritance Tax Act 1984 Part II Exempt transfers Chapter III Allocation of exemptions Table of Contents

businesses & corporations

individuals & employees

Inland Revenue: Inheritance Tax Act 1984 Part II Exempt transfers Chapter III Allocation of exemptions Table of Contents

ihta84/s36.- Preliminary.

ihta84/s37.- Abatement of gifts.

ihta84/s38.- Attribution of value to specific gifts.

ihta84/s39.- Attribution of value to residuary gifts.

ihta84/s39A.- Operation of sections 38 and 39 in cases of business or agricultural relief.

ihta84/s40.- Gifts made separately out of different funds.

ihta84/s41.- Burden of tax.

ihta84/s42.- Supplementary.

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