HM Revenue & Customs: Inheritance Tax Act 1984 Schedule 5 Conditional exemption: deaths before 7th April 1976. Table of Contents

businesses & corporations

individuals & employees

Inland Revenue: Inheritance Tax Act 1984 Schedule 5 Conditional exemption: deaths before 7th April 1976. Table of Contents

ihta84/sch5/para1.- Charge on failure of condition of exemption - objects

ihta84/sch5/para2.- Charge on failure of condition of exemption - objects

ihta84/sch5/para3.- Charge on failure of condition of exemption - buildings etc

ihta84/sch5/para4.- Charge on failure of condition of exemption - buildings etc

ihta84/sch5/para5.- Further undertaking on disposal

ihta84/sch5/para6.- Requirements of sale

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