Skip to main content
HM Revenue and Customs logo
  • Home
  • About us
  • Contact us
  • Online services
  • Site map
  • Help

» Tax agents and advisers
news search Frequently asked questions Complaints
 
businesses & corporations
employers
individuals & employees
You are here: Library > Revenue-based Taxes and Benefits

Inland Revenue: Inheritance Tax Act 1984 Part V Miscellaneous reliefs Chapter II Agricultural property Table of Contents

 

ihta84/s115.- Preliminary.

ihta84/s116.- The relief.

ihta84/s117.- Minimum period of occupation or ownership.

ihta84/s118.- Replacements.

ihta84/s119.- Occupation by company or partnership.

ihta84/s120.- Successions.

ihta84/s121.- Successive transfers.

ihta84/s122.- Agricultural property of companies.

ihta84/s123.- Provisions supplementary to section 122.

ihta84/s124.- Contracts for sale.

ihta84/s124A.- [Transfers within seven years before death of transferor.

ihta84/s124B.- [Application of section 124A to replacement property.

Home Top |   Menu
 
 
In this section
  • All tools...
  • All topics and Publications
  • Budget
  • Consultations
  • Leaflets & booklets
  • Legislation
  • Manuals
  • National Statistics
  • Rates & Allowances
  • Research
  • Software Developers
  • Tax Law Rewrite
  • What's New
Business Link access to better business | © Crown Copyright | Terms & conditions | Privacy policy | Accessibility | Directgov Straight through to public services