Chapter 1 – General (ss 18-29A)

Contents

Section 18 – Transfers between spouses or civil partners [IHTA 1984 s 18] Section commentary
Section 19 – Annual exemption [IHTA 1984 s 19] Section commentary
Section 20 – Small gifts [IHTA 1984 s 20] Section commentary
Section 21 – Normal expenditure out of income [IHTA 1984 s 21] Section commentary
Section 22 – Gifts in consideration of marriage or civil partnership [IHTA 1984 s 22] Section commentary
Section 23 – Gifts to charities or registered clubs [IHTA 1984 s 23] Section commentary
Section 24 – Gifts to political parties [IHTA 1984 s 24] Section commentary
Section 24A – Gifts to housing associations [IHTA 1984 s 24A] Section commentary
Section 25 – Gifts for national purposes, etc. [IHTA 1984 s 25] Section commentary
Section 26 – Gifts for public benefit [IHTA 1984 s 26] Section commentary
Section 26A – Potentially exempt transfer of property subsequently held for national purposes etc. [IHTA 1984 s 26A] Section commentary
Section 27 – Maintenance funds for historic buildings, etc. [IHTA 1984 s 27] Section commentary
Section 28 – Employee trusts [IHTA 1984 s 28] Section commentary
Section 28A – Employee-ownership trusts [IHTA 1984 s 28A] Section commentary
Section 29 – Loans - modifications of exemptions [IHTA 1984 s 29] Section commentary
Section 29A – Abatement of exemption where claim settled out of beneficiary’s own resources [IHTA 1984 s 29A] Section commentary

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.

Become a member