Inland Revenue: Inheritance Tax Act 1984 Part V Miscellaneous reliefs Chapter II Agricultural property Table of Contents
ihta84/s117.- Minimum period of occupation or ownership.
ihta84/s119.- Occupation by company or partnership.
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.
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