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

 

ihta84/s141.- Two or more transfers within five years.

ihta84/s142.- Alteration of dispositions taking effect on death.

ihta84/s143.- Compliance with testator's request.

ihta84/s144.- Distribution etc. from property settled by will.

ihta84/s145.- Redemption of surviving spouse's life interest.

ihta84/s146.- Inheritance (Provision for Family and Dependants) Act 1975.

ihta84/s147.- Scotland; legitim.

ihta84/s148.- Mutual transfers: exemption for donee's gift.

ihta84/s149.- Mutual transfers: relief for donor's gift.

ihta84/s150.- Voidable transfers.

ihta84/s151.- Treatment of pension rights, etc.

ihta84/s152.- Cash options.

ihta84/s153.- Overseas pensions.

ihta84/s154.- Death on active service, etc.

ihta84/s155.- Visiting forces, etc.

ihta84/s156.- Apsley House and Chevening Estate.

ihta84/s157.- Non-residents' bank accounts.

ihta84/s158.- Double taxation conventions.

ihta84/s159.- Unilateral relief.

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