Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Inheritance Tax Act 1984 Schedule 1A paragraph 4
The donated amount
Schedule 1A paragraph 4 defines the "donated amount" for a component of the estate, which is the portion of the value transferred on death that is attributable to charitable gifts within that component.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.