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Inheritance Tax Act 1984 | Consolidated to 2009 - 2010

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We have incorporated changes made by all the Finance Acts up to and including the Finance Act 2009, as well as those made by Statutory Instruments (up to and including those taking effect on 1 January 2010. Each amendment is clearly cited, with the source identified.

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Part 1 General
Main charges and definitions
Rates
Dispositions that are not transfers of value
Part 2 Exempt transfers
Chapter 1 General
Chapter 2 Conditional exemption
Chapter 3 Allocation of exemptions
Part 3 Settled property
Chapter 1 Preliminary
Chapter 2 Interests in possession, reversionary interests and settlement powers
Chapter 3 Settlements without interests in possession, and certain settlements in which interests in possession subsist
Interpretation
Principal charge to tax
Rates of principal charge
Special cases - charges to tax
Special cases - reliefs
Works of art, historic buildings, etc.
Miscellaneous
Chapter 4 Miscellaneous
Part 4 Close companies
Transfers by close companies
Alterations of capital, etc.
Settled property
General
Part 5 Miscellaneous reliefs
Chapter 1 Business property
Chapter 2 Agricultural property
Chapter 3 Woodlands
Chapter 4 Transfers within seven years before death
Chapter 5 Miscellaneous
Successive charges
Changes in distribution of deceased's estate, etc.
Mututal and voidable transfers
Pension schemes, etc.
Armed forces
Apsley House and Chevening Estate
Non-residents' bank accounts
Double taxation relief
Part 6 Valuation
Chapter 1 General
Chapter 2 Estate on death
Chapter 3 Sales of shares etc. from deceased's estate
Chapter 4 Sale of land from deceased's estate
Part 7 Liability
General rules
Special cases
Burden of tax, etc.
Part 8 Administration and collection
Management
Accounts and information
Determinations[, reviews] and appeals
Payment
Interest
Inland Revenue charge for unpaid tax
Certificates of discharge
Adjustments
Recovery of tax
Penalties
Miscellaneous
Part 9 Miscellaneous and supplementary
Miscellaneous
Interpretation
Supplementary
Schedules
Schedule 4 Maintenance funds for historic buildings, etc.