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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.

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