Inland Revenue: Inheritance Tax Act 1984 Part III Settled property Chapter III Settlements without interests in possession Table of Contents
ihta84/s58.- Relevant property.
ihta84/s59.- Qualifying interest in possession.
ihta84/s60.- Commencement of settlement.
ihta84/s61.- Ten-year anniversary.
ihta84/s62.- Related settlements.
ihta84/s63.- Minor interpretative provisions.
ihta84/s64.- Charge at ten-year anniversary.
ihta84/s65.- Charge at other times.
ihta84/s66.- Rate of ten-yearly charge.
ihta84/s67.- Added property, etc.
ihta84/s68.- Rate before first ten-year anniversary.
ihta84/s69.- Rate between ten-year anniversaries.
ihta84/s70.- Property leaving temporary charitable trusts.
ihta84/s71.- Accumulation and maintenance trusts.
ihta84/s72.- Property leaving employee trusts and newspaper trusts.
ihta84/s73.- Pre-1978 protective trusts.
ihta84/s74.- Pre-1981 trusts for disabled persons.
ihta84/s75.- Property becoming subject to employee trusts.
ihta84/s76.- Property becoming held for charitable purposes etc.
ihta84/s77.- Maintenance funds for historic buildings, etc.
ihta84/s78.- Conditionally exempt occasions.
ihta84/s79.- Exemption from ten-yearly charge.
ihta84/s80.- Initial interest of settlor or spouse.
ihta84/s81.- Property moving between settlements.
ihta84/s82.- Excluded property.
ihta84/s83.- Property becoming settled on a death.
ihta84/s84.- Income applied for charitable purposes.
ihta84/s85.- Credit for annual charges under Finance Act 1975.
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