Inheritance Tax Act 1984 section 278

Short title

Section 278 establishes the formal citation name of the Act.

  • The Act is formally cited as the Inheritance Tax Act 1984
  • The original title was the Capital Transfer Tax Act 1984
  • The name was changed by section 100(1)(a) of the Finance Act 1986
  • The short title is the standard way to refer to this legislation in legal and professional contexts

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