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 section 43
Settlement and related expressions
Section 43 defines what counts as a "settlement" for inheritance tax purposes and identifies when property is treated as "settled property."
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.