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You are here: Library > Revenue-based Taxes and Benefits

Inland Revenue: Inheritance Tax Act 1984 Part V Miscellaneous reliefs Chapter IV Transfers within three years before death Table of Contents

 

ihta84/s131.- The relief.

ihta84/s132.- Wasting assets.

ihta84/s133.- Shares - capital receipts.

ihta84/s134.- Payments of calls.

ihta84/s135.- Reorganisation of share capital etc.

ihta84/s136.- Transactions of close companies.

ihta84/s137.- Interests in land.

ihta84/s138.- Leases.

ihta84/s139.- Other property.

ihta84/s140.- Interpretation.

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