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Inland Revenue: Inheritance Tax Act 1984 Part VI Valuation Chapter IV Sales of land from deceased's estate Table of Contents

 

ihta84/s190.- Preliminary.

ihta84/s191.- The relief.

ihta84/s192.- Effect of purchases.

ihta84/s193.- Changes between death and sale.

ihta84/s194.- Leases.

ihta84/s195.- Valuation by reference to other interests.

ihta84/s196.- Sales to beneficiaries etc. and exchanges.

ihta84/s197.- Compulsory acquisition more than tree years after death.

ihta84/s198.- Date of sale or purchase.

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