Inheritance Tax Act 1984 section 8C

Section 8A and subsequent charges

Section 8C adjusts the transferable nil-rate band when a subsequent inheritance tax charge arises on assets that were originally linked to the deceased person's death, such as conditionally exempt property or deferred woodlands relief.

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.