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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