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 6
Rules for determining whether charitable giving condition is met
Schedule 1A paragraph 6 sets out the rules for calculating the donated amount and the baseline amount when determining whether the charitable giving condition is met for the reduced 36% rate of inheritance tax.
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.