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