HM Revenue & Customs: Inheritance Tax Schedule 2 Provisions applying on reduction of tax Table of Contents

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individuals & employees

Inland Revenue: Inheritance Tax Schedule 2 Provisions applying on reduction of tax Table of Contents

ihta84/sch2/para1.- Interpretation

ihta84/sch2/para1a.- [Death within seven years of potentially exempt transfer

ihta84/sch2/para2.- Death within [seven years 1986 Sch.19, para.37(4)(a), with effect from 18 March 1986. Originally "three years". ] of chargeable transfer

ihta84/sch2/para3.- Settlement without interest in possession

ihta84/sch2/para4.- Disposal of trees etc. following exemption on death

ihta84/sch2/para5.- Conditionally exempt transfers

ihta84/sch2/para6.- Maintenance funds for historic buildings

ihta84/sch2/para7.- Mutual transfers

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