Part 9 – Miscellaneous and supplementary (ss 262-278)

Contents

Section 262 – Tax chargeable in certain cases of future payments, etc. [IHTA 1984 s 262] Section commentary
Section 263 – Annuity purchased in conjunction with life policy [IHTA 1984 s 263] Section commentary
Section 264 – Transfers reported late [IHTA 1984 s 264] Section commentary
Section 265 – Chargeable transfers affecting more than one property [IHTA 1984 s 265] Section commentary
Section 266 – More than one chargeable transfer on one day [IHTA 1984 s 266] Section commentary
Section 267 – Persons treated as domiciled in United Kingdom [IHTA 1984 s 267] Section commentary
Section 267ZA – Election to be treated as domiciled in United Kingdom [IHTA 1984 s 267ZA] Section commentary
Section 267ZB – 267ZA: further provision about election [IHTA 1984 s 267ZB] Section commentary
Section 267ZC – Election to be treated as a long-term UK resident [IHTA 1984 s 267ZC] Section commentary
Section 267ZD – Further provision about elections under section 267ZC [IHTA 1984 s 267ZD] Section commentary
Section 267ZE – Subject of domicile election treated as a long-term UK resident [IHTA 1984 s 267ZE] Section commentary
Section 267ZF – Double taxation conventions operating by reference to deemed domicile [IHTA 1984 s 267ZF] Section commentary
Section 267A – Limited liability partnerships [IHTA 1984 s 267A] Section commentary
Section 268 – Associated operations [IHTA 1984 s 268] Section commentary
Section 269 – Control of company [IHTA 1984 s 269] Section commentary
Section 270 – Connected persons [IHTA 1984 s 270] Section commentary
Section 271 – Property of corporations sole [IHTA 1984 s 271] Section commentary
Section 271A – Qualifying non-UK pension scheme [IHTA 1984 s 271A] Section commentary
Section 272 – General interpretation [IHTA 1984 s 272] Section commentary
Section 273 – Transition from estate duty [IHTA 1984 s 273] Section commentary
Section 274 – Commencement [IHTA 1984 s 274] Section commentary
Section 275 – Continuity, and construction of references to old and new law [IHTA 1984 s 275] Section commentary
Section 276 – Consequential amendments [IHTA 1984 s 276] Section commentary
Section 277 – Repeals [HITA 1984 s 277] Section commentary
Section 278 – Short title [IHTA 1984 s 278] Section commentary

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