Chapter 5 – Miscellaneous (ss 141-159A)

Contents

Section 141 – Two or more transfers within five years [IHTA 1984 s 141] Section commentary
Section 141A – Apportionment of relief under section 141 [IHTA 1984 s 141A] Section commentary
Section 142 – Alteration of dispositions taking effect on death [IHTA 1984 s 142] Section commentary
Section 143 – Compliance with testator’s request [IHTA 1984 s 143] Section commentary
Section 144 – Distribution etc. from property settled by will [IHTA 1984 s 144] Section commentary
Section 145 – Redemption of surviving spouse’s or civil partner’s life interest [IHTA 1984 s 145] Section commentary
Section 146 – Inheritance (Provision for Family and Dependants) Act 1975 [IHTA 1984 s 146] Section commentary
Section 147 – Scotland: legitim etc. [IHTA 1984 s 147] Section commentary
Section 148 – Mutual transfers: exemption for donee’s gift [IHTA 1984 s 148] Section commentary
Section 149 – Mutual transfers: relief for donor’s gift [IHTA 1984 s 149] Section commentary
Section 150 – Voidable transfers [IHTA 1984 s 150] Section commentary
Section 151 – Treatment of pension rights, etc. [IHTA 1984 s 151] Section commentary
Section 151A – Person dying with alternatively secured pension fund [IHTA 1984 s 151A] Section commentary
Section 151B – Relevant dependant with pension fund inherited from member over 75 [IHTA 1984 s 151B] Section commentary
Section 151BA – Rate or rates of charge under section 151B [IHTA 1984 s 151BA] Section commentary
Section 151C – Dependant dying with other pension fund [IHTA 1984 s 151C] Section commentary
Section 151D – Unauthorised payment where person dies over 75 with pension or annuity [IHTA 1984 s 151D] Section commentary
Section 151E – Rate or rates of charge under section 151D [IHTA 1984 s 151E] Section commentary
Section 152 – Cash options [IHTA 1984 s 152] Section commentary
Section 153 – Overseas pensions [IHTA 1984 s 153] Section commentary
Section 153ZA – Qualifying payments [IHTA 1984 s 153ZA] Section commentary
Section 153A – Death of emergency service personnel etc. [IHTA 1984 s 153A] Section commentary
Section 154 – Death on active service, etc. [IHTA 1984 s 154] Section commentary
Section 155 – Visiting forces, etc. [IHTA 1984 s 155] Section commentary
Section 155A – Death of constables and service personnel targeted because of their status [IHTA 1984 s 155A] Section commentary
Section 156 – Apsley House and Chevening Estate [IHTA 1984 s 156] Section commentary
Section 157 – Non-residents’ bank accounts [IHTA 1984 s 157] Section commentary
Section 158 – Double taxation conventions [IHTA 1984 s 158] Section commentary
Section 159 – Unilateral relief [IHTA 1984 s 159] Section commentary
Section 159A – Treatment of dormant assets [IHTA 1984 s 159A] Section commentary

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