Inheritance Tax Act 1984 Schedule 6 paragraph 1

General

Schedule 6, paragraph 1 ensures that existing references to estate duty or death duties in legislation and documents are treated as also covering inheritance tax charged on death.

• Any reference to estate duty or death duties in legislation, legal instruments, or documents is extended to include inheritance tax on death.
• This applies regardless of whether the document was created before or after the Inheritance Tax Act 1984 was passed.
• The extension covers inheritance tax chargeable under section 4 of the Act (transfers on death) and its predecessor provision in section 22 of the Finance Act 1975.
• The references apply "as far as may be", meaning they take effect only to the extent that it is reasonably possible to read them in this way.