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Inheritance Tax Act 1984

Changes to legislation:

Inheritance Tax Act 1984 is up to date with all changes known to be in force on or before 30 April 2024. There are changes that may be brought into force at a future date. Help about Changes to Legislation

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Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the affected provisions when you open the content using the Table of Contents below.

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You searched for provisions that are applicable to Northern Ireland. The matching provisions are highlighted below. Where no highlighting is shown the matching result may be contained within a footnote.

  1. Introductory TextNext Match

  2. PART I GENERALPrevious MatchNext Match

    1. Main charges and definitionsPrevious MatchNext Match

      1. 1. Charge on transfers.Previous MatchNext Match

      2. 2. Chargeable transfers and exempt transfers.Previous MatchNext Match

      3. 3. Transfers of value.Previous MatchNext Match

      4. 3A. Potentially exempt transfers.Previous MatchNext Match

      5. 4. Transfers on death.Previous MatchNext Match

      6. 5. Meaning of estate.Previous MatchNext Match

      7. 6. Excluded property.Previous MatchNext Match

    2. RatesPrevious MatchNext Match

      1. 7. Rates.Previous MatchNext Match

      2. 8. Indexation of rate bands.Previous MatchNext Match

      3. 8A.Transfer of unused nil-rate band between spouses and civil partnersPrevious MatchNext Match

      4. 8B.Claims under section 8APrevious MatchNext Match

      5. 8C.Section 8A and subsequent chargesPrevious MatchNext Match

      6. 8D.Extra nil-rate band on death if interest in home goes to descendants etcPrevious MatchNext Match

      7. 8E.Residence nil-rate amount: interest in home goes to descendants etcPrevious MatchNext Match

      8. 8F.Residence nil-rate amount: no interest in home goes to descendants etcPrevious MatchNext Match

      9. 8FA.Downsizing addition: entitlement: low-value death interest in homePrevious MatchNext Match

      10. 8FB.Downsizing addition: entitlement: no residential interest at deathPrevious MatchNext Match

      11. 8FC.Downsizing addition: effect: section 8E casePrevious MatchNext Match

      12. 8FD.Downsizing addition: effect: section 8F casePrevious MatchNext Match

      13. 8FE.Calculation of lost relievable amountPrevious MatchNext Match

      14. 8G.Meaning of “brought-forward allowance”Previous MatchNext Match

      15. 8H.Meaning of “qualifying residential interest” , “qualifying former residential interest” and “residential property interest”Previous MatchNext Match

      16. 8HA.Qualifying former residential interest”: interests in possessionPrevious MatchNext Match

      17. 8J.Meaning of “inherited”Previous MatchNext Match

      18. 8K.Meaning of “closely inherited”Previous MatchNext Match

      19. 8L.Claims for brought-forward allowance and downsizing addition Previous MatchNext Match

      20. 8M.Residence nil-rate amount: cases involving conditional exemptionPrevious MatchNext Match

      21. 9. Transitional provisions on reduction of tax.Previous MatchNext Match

    3. Dispositions that are not transfers of value (and omissions that do not give rise to deemed dispositions) Previous MatchNext Match

      1. 10. Dispositions not intended to confer gratuitous benefit.Previous MatchNext Match

      2. 11. Dispositions for maintenance of family.Previous MatchNext Match

      3. 12.Dispositions allowable for income tax or conferring benefits under pension scheme.Previous MatchNext Match

      4. 12A.Pension drawdown fund not used up: no deemed dispositionPrevious MatchNext Match

      5. 13. Dispositions by close companies for benefit of employees.Previous MatchNext Match

      6. 13A.Dispositions by close companies to employee-ownership trustsPrevious MatchNext Match

      7. 14. Waiver of remuneration.Previous MatchNext Match

      8. 15. Waiver of dividends.Previous MatchNext Match

      9. 16. Grant of tenancies of agricultural property.Previous MatchNext Match

      10. 17. Changes in distribution of deceased’s estate, etc.Previous MatchNext Match

  3. PART II EXEMPT TRANSFERSPrevious MatchNext Match

    1. CHAPTER I GENERALPrevious MatchNext Match

      1. 18. Transfers between spouses or civil partners.Previous MatchNext Match

      2. 19. Annual exemption.Previous MatchNext Match

      3. 20. Small gifts.Previous MatchNext Match

      4. 21. Normal expenditure out of income.Previous MatchNext Match

      5. 22. Gifts in consideration of marriage or civil partnership.Previous MatchNext Match

      6. 23. Gifts to charities or registered clubs.Previous MatchNext Match

      7. 24. Gifts to political parties.Previous MatchNext Match

      8. 24A. Gifts to housing associations.Previous MatchNext Match

      9. 25. Gifts for national purposes, etc.Previous MatchNext Match

      10. 26. Gifts for public benefit. Previous MatchNext Match

      11. 26A. Potentially exempt transfer of property subsequently held for national purposes etc.Previous MatchNext Match

      12. 27. Maintenance funds for historic buildings, etc.Previous MatchNext Match

      13. 28. Employee trusts.Previous MatchNext Match

      14. 28A.Employee-ownership trustsPrevious MatchNext Match

      15. 29. Loans—modifications of exemptions.Previous MatchNext Match

      16. 29A. Abatement of exemption where claim settled out of beneficiary’s own resources.Previous MatchNext Match

    2. CHAPTER II CONDITIONAL EXEMPTIONPrevious MatchNext Match

      1. 30. Conditionally exempt transfers. Previous MatchNext Match

      2. 31. Designation and undertakings. Previous MatchNext Match

      3. 32. Chargeable events. Previous MatchNext Match

      4. 32A. Associated properties. Previous MatchNext Match

      5. 33. Amount of charge under section 32.Previous MatchNext Match

      6. 34. Reinstatement of transferor’s cumulative total.Previous MatchNext Match

      7. 35. Conditional exemption on death before 7th April 1976.Previous MatchNext Match

      8. 35A. Variation of undertakings.Previous MatchNext Match

    3. CHAPTER III ALLOCATION OF EXEMPTIONSPrevious MatchNext Match

      1. 36. Preliminary.Previous MatchNext Match

      2. 37. Abatement of gifts.Previous MatchNext Match

      3. 38. Attribution of value to specific gifts.Previous MatchNext Match

      4. 39. Attribution of value to residuary gifts.Previous MatchNext Match

      5. 39A. Operation of sections 38 and 39 in cases of business or agricultural relief.Previous MatchNext Match

      6. 40. Gifts made separately out of different funds.Previous MatchNext Match

      7. 41. Burden of tax.Previous MatchNext Match

      8. 42. Supplementary.Previous MatchNext Match

  4. PART III SETTLED PROPERTYPrevious MatchNext Match

    1. CHAPTER I PRELIMINARYPrevious MatchNext Match

      1. 43. Settlement and related expressions.Previous MatchNext Match

      2. 44. Settlor.Previous MatchNext Match

      3. 45. Trustee.Previous MatchNext Match

      4. 46. Interest in possession: Scotland.Previous MatchNext Match

      5. 46A.Contract of life insurance entered into before 22nd March 2006 which on that day is settled property in which interest in possession subsistsPrevious MatchNext Match

      6. 46B.Contract of life insurance entered into before 22nd March 2006 which immediately before that day is property to which section 71 appliesPrevious MatchNext Match

      7. 47. Reversionary interest.Previous MatchNext Match

      8. 47A. Settlement powerPrevious MatchNext Match

      9. 48. Excluded property.Previous MatchNext Match

      10. 48A.Commencement of settlementPrevious MatchNext Match

    2. CHAPTER II INTERESTS IN POSSESSION, REVERSIONARY INTERESTS AND SETTLEMENT POWERSPrevious MatchNext Match

      1. 49. Treatment of interests in possession.Previous MatchNext Match

      2. 49A.Immediate post-death interestPrevious MatchNext Match

      3. 49B.Transitional serial interestsPrevious MatchNext Match

      4. 49C.Transitional serial interest: interest to which person becomes entitled during period 22nd March 2006 to 5th October 2008Previous MatchNext Match

      5. 49D.Transitional serial interest: interest to which person becomes entitled on death of spouse or civil partner on or after 6th October 2008Previous MatchNext Match

      6. 49E.Transitional serial interest: contracts of life insurancePrevious MatchNext Match

      7. 50. Interests in part, etc.Previous MatchNext Match

      8. 51. Disposal of interest in possession.Previous MatchNext Match

      9. 52. Charge on termination of interest in possession.Previous MatchNext Match

      10. 53. Exceptions from charge under section 52.Previous MatchNext Match

      11. 54. Exceptions from charge on deathPrevious MatchNext Match

      12. 54A. Special rate of charge where settled property affected by potentially exempt transfer.Previous MatchNext Match

      13. 54B. Provisions supplementary to section 54A.Previous MatchNext Match

      14. 55A. Purchased settlement powersPrevious MatchNext Match

      15. 55. Reversionary interest acquired by beneficiary.Previous MatchNext Match

      16. 56. Exclusion of certain exemptions.Previous MatchNext Match

      17. 57. Application of certain exemptions.Previous MatchNext Match

      18. 57A. Relief where property enters maintenance fund.Previous MatchNext Match

    3. CHAPTER III SETTLEMENTS WITHOUT INTERESTS IN POSSESSION , AND CERTAIN SETTLEMENTS IN WHICH INTERESTS IN POSSESSION SUBSISTPrevious MatchNext Match

      1. InterpretationPrevious MatchNext Match

        1. 58. Relevant property.Previous MatchNext Match

        2. 59. Qualifying interest in possession.Previous MatchNext Match

        3. 60. Commencement of settlement.Previous MatchNext Match

        4. 61. Ten-year anniversary.Previous MatchNext Match

        5. 62. Related settlements.Previous MatchNext Match

        6. 62A.Same-day additionsPrevious MatchNext Match

        7. 62B.Same day additions: exceptionsPrevious MatchNext Match

        8. 62C.Protected settlementsPrevious MatchNext Match

        9. 63. Minor interpretative provisions.Previous MatchNext Match

      2. Principal charge to taxPrevious MatchNext Match

        1. 64. Charge at ten-year anniversary.Previous MatchNext Match

        2. 65. Charge at other times.Previous MatchNext Match

      3. Rates of principal chargePrevious MatchNext Match

        1. 66. Rate of ten-yearly charge.Previous MatchNext Match

        2. 67. Added property, etc.Previous MatchNext Match

        3. 68. Rate before first ten-year anniversary.Previous MatchNext Match

        4. 69. Rate between ten-year anniversaries.Previous MatchNext Match

      4. Special cases—charges to taxPrevious MatchNext Match

        1. 70. Property leaving temporary charitable trusts.Previous MatchNext Match

        2. 71. Accumulation and maintenance trusts.Previous MatchNext Match

        3. 71A.Trusts for bereaved minorsPrevious MatchNext Match

        4. 71B.Charge to tax on property to which section 71A appliesPrevious MatchNext Match

        5. 71C.Sections 71A and 71B: meaning of “bereaved minor”Previous MatchNext Match

        6. 71D.Age 18-to-25 trustsPrevious MatchNext Match

        7. 71E.Charge to tax on property to which section 71D appliesPrevious MatchNext Match

        8. 71F.Calculation of tax charged under section 71E in certain casesPrevious MatchNext Match

        9. 71G.Calculation of tax charged under section 71E in all other casesPrevious MatchNext Match

        10. 71H.Sections 71A to 71G: meaning of “parent”Previous MatchNext Match

        11. 72. Property leaving employee trusts and newspaper trusts.Previous MatchNext Match

        12. 73. Pre-1978 protective trusts.Previous MatchNext Match

        13. 74. Pre-1981 trusts for disabled persons.Previous MatchNext Match

        14. 74A.Arrangements involving acquisition of interest in settled property etcPrevious MatchNext Match

        15. 74B.Section 74A: supplementary provisionPrevious MatchNext Match

        16. 74C.Interpretation of sections 74A and 74BPrevious MatchNext Match

      5. Special cases—reliefsPrevious MatchNext Match

        1. 75. Property becoming subject to employee trusts.Previous MatchNext Match

        2. 75A.Property becoming subject to employee-ownership trustPrevious MatchNext Match

        3. 76. Property becoming held for charitable purposes, etc.Previous MatchNext Match

      6. Works of art, historic buildings, etc.Previous MatchNext Match

        1. 77. Maintenance funds for historic buildings, etc.Previous MatchNext Match

        2. 78. Conditionally exempt occasions. Previous MatchNext Match

        3. 79. Exemption from ten-yearly charge.Previous MatchNext Match

        4. 79A. Variation of undertakings.Previous MatchNext Match

      7. MiscellaneousPrevious MatchNext Match

        1. 80. Initial interest of settlor or spouse or civil partner.Previous MatchNext Match

        2. 81. Property moving between settlements.Previous MatchNext Match

        3. 81A.Reversionary interests in relevant propertyPrevious MatchNext Match

        4. 81B.Excluded property: property to which section 80 appliesPrevious MatchNext Match

        5. 82. Excluded property: property to which section 81 applies (old cases) Previous MatchNext Match

        6. 82A.Excluded property: property to which section 81 applies (new cases)Previous MatchNext Match

        7. 83. Property becoming settled on a death.Previous MatchNext Match

        8. 84. Income applied for charitable purposes.Previous MatchNext Match

        9. 85. Credit for annual charges under Finance Act 1975.Previous MatchNext Match

    4. CHAPTER IV MISCELLANEOUSPrevious MatchNext Match

      1. 86. Trusts for benefit of employees.Previous MatchNext Match

      2. 87. Newspaper trusts.Previous MatchNext Match

      3. 88. Protective trusts.Previous MatchNext Match

      4. 89. Trusts for disabled persons.Previous MatchNext Match

      5. 89A.Self-settlement by person expected to fall within the definition of “disabled person” Previous MatchNext Match

      6. 89B.Meaning of “disabled person's interest”Previous MatchNext Match

      7. 89C.Disabled person's interest: powers of advancement etcPrevious MatchNext Match

      8. 90. Trustees’ annuities, etc.Previous MatchNext Match

      9. 91. Administration period.Previous MatchNext Match

      10. 92. Survivorship clauses.Previous MatchNext Match

      11. 93. Disclaimers.Previous MatchNext Match

  5. PART IV CLOSE COMPANIESPrevious MatchNext Match

    1. Transfers by close companiesPrevious MatchNext Match

      1. 94. Charge on participators.Previous MatchNext Match

      2. 95. Participator in two companies.Previous MatchNext Match

      3. 96. Preference shares disregarded.Previous MatchNext Match

      4. 97. Transfers within group, etc.Previous MatchNext Match

    2. Alterations of capital, etc.Previous MatchNext Match

      1. 98. Effect of alterations of capital, etcPrevious MatchNext Match

    3. Settled propertyPrevious MatchNext Match

      1. 99. Transfers where participators are trustees.Previous MatchNext Match

      2. 100. Alterations of capital, etc. where participators are trustees.Previous MatchNext Match

      3. 101. Companies interests in settled property.Previous MatchNext Match

    4. GeneralPrevious MatchNext Match

      1. 102. Interpretation.Previous MatchNext Match

  6. PART V MISCELLANEOUS RELIEFSPrevious MatchNext Match

    1. CHAPTER I BUSINESS PROPERTYPrevious MatchNext Match

      1. 103.(1) In this Chapter references to a transfer of value...Previous MatchNext Match

      2. 104. The relief.Previous MatchNext Match

      3. 105. Relevant business property.Previous MatchNext Match

      4. 106. Minimum period of ownership.Previous MatchNext Match

      5. 107. Replacements.Previous MatchNext Match

      6. 108. Successions.Previous MatchNext Match

      7. 109. Successive transfers.Previous MatchNext Match

      8. 109A. Additional requirement in case of minority shareholdings.Previous MatchNext Match

      9. 110. Value of business.Previous MatchNext Match

      10. 111. Value of certain shares and securities.Previous MatchNext Match

      11. 112.Exclusion of value of excepted assets.Previous MatchNext Match

      12. 113. Contracts for sale.Previous MatchNext Match

      13. 113A. Transfers within seven years before death of transferor.Previous MatchNext Match

      14. 113B. Application of section 113A to replacement property.Previous MatchNext Match

      15. 114. Avoidance of double relief.Previous MatchNext Match

    2. CHAPTER II AGRICULTURAL PROPERTYPrevious MatchNext Match

      1. 115. Preliminary.Previous MatchNext Match

      2. 116. The relief.Previous MatchNext Match

      3. 117. Minimum period of occupation or ownership.Previous MatchNext Match

      4. 118. Replacements.Previous MatchNext Match

      5. 119. Occupation by company or partnership.Previous MatchNext Match

      6. 120. Successions.Previous MatchNext Match

      7. 121. Successive transfers.Previous MatchNext Match

      8. 122. Agricultural property of companies.Previous MatchNext Match

      9. 123. Provisions supplementary to section 122.Previous MatchNext Match

      10. 124. Contracts for sale.Previous MatchNext Match

      11. 124A. Transfers within seven years before death of transferor.Previous MatchNext Match

      12. 124B. Application of section 124A to replacement property.Previous MatchNext Match

      13. 124C. Land in habitat schemes.Previous MatchNext Match

    3. CHAPTER III WOODLANDSPrevious MatchNext Match

      1. 125. The relief.Previous MatchNext Match

      2. 126. Charge to tax on disposal of trees or underwood.Previous MatchNext Match

      3. 127. Amount subject to charge.Previous MatchNext Match

      4. 128. Rate of charge.Previous MatchNext Match

      5. 129. Credit for tax charged.Previous MatchNext Match

      6. 130. Interpretation.Previous MatchNext Match

    4. CHAPTER IV TRANSFERS WITHIN THREE YEARS BEFORE DEATHPrevious MatchNext Match

      1. 131. The relief.Previous MatchNext Match

      2. 132. Wasting assets.Previous MatchNext Match

      3. 133. Shares—capital receipts.Previous MatchNext Match

      4. 134. Payments of calls.Previous MatchNext Match

      5. 135. Reorganisation of share capital, etc.Previous MatchNext Match

      6. 136. Transactions of close companies.Previous MatchNext Match

      7. 137. Interests in land.Previous MatchNext Match

      8. 138. Leases.Previous MatchNext Match

      9. 139. Other property.Previous MatchNext Match

      10. 140. Interpretation.Previous MatchNext Match

    5. CHAPTER V MISCELLANEOUSPrevious MatchNext Match

      1. Successive chargesPrevious MatchNext Match

        1. 141.Two or more transfers within five years.Previous MatchNext Match

        2. 141A.Apportionment of relief under section 141Previous MatchNext Match

      2. Changes in distribution of deceased’s estate, etc.Previous MatchNext Match

        1. 142.Alteration of dispositions taking effect on death.Previous MatchNext Match

        2. 143.Compliance with testator’s request.Previous MatchNext Match

        3. 144.Distribution etc. from property settled by will.Previous MatchNext Match

        4. 145.Redemption of surviving spouse’s or civil partner's life interest.Previous MatchNext Match

        5. 146.Inheritance (Provision for Family and Dependants) Act 1975.Previous MatchNext Match

        6. 147.Scotland; legitim. etc.Previous MatchNext Match

      3. Mutual and voidable transfersPrevious MatchNext Match

        1. 148, 149.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

        2. 150.Voidable transfers.Previous MatchNext Match

      4. Pension schemes, etcPrevious MatchNext Match

        1. 151.Treatment of pension rights, etc.Previous MatchNext Match

        2. 151A.Person dying with alternatively secured pension fundPrevious MatchNext Match

        3. 151B.Relevant dependant with pension fund inherited from member over 75Previous MatchNext Match

        4. 151BA.Rate or rates of charge under section 151BPrevious MatchNext Match

        5. 151C.Dependant dying with other pension fundPrevious MatchNext Match

        6. 151D.Unauthorised payment where person dies over 75 with pension or annuityPrevious MatchNext Match

        7. 151E.Rate or rates of charge under section 151DPrevious MatchNext Match

        8. 152.Cash options.Previous MatchNext Match

        9. 153.Overseas pensions.Previous MatchNext Match

      5. Payments to victims of persecution during Second World War eraPrevious MatchNext Match

        1. 153ZA.Qualifying paymentsPrevious MatchNext Match

      6. Emergency servicesPrevious MatchNext Match

        1. 153A.Death of emergency service personnel etcPrevious MatchNext Match

      7. Armed forcesPrevious MatchNext Match

        1. 154.Death on active service, etc.Previous MatchNext Match

        2. 155.Visiting forces, etc.Previous MatchNext Match

      8. Constables and service personnelPrevious MatchNext Match

        1. 155A.Death of constables and service personnel targeted because of their statusPrevious MatchNext Match

      9. Apsley House and Chevening EstatePrevious MatchNext Match

        1. 156.Apsley House and Chevening Estate.Previous MatchNext Match

      10. Non-residents’ bank accountsPrevious MatchNext Match

        1. 157.Non-residents’ bank accounts.Previous MatchNext Match

      11. Double taxation reliefPrevious MatchNext Match

        1. 158.Double taxation conventions.Previous MatchNext Match

        2. 159.Unilateral relief.Previous MatchNext Match

      12. Dormant assetsPrevious MatchNext Match

        1. 159A.Treatment of dormant assetsPrevious MatchNext Match

  7. PART VI VALUATIONPrevious MatchNext Match

    1. CHAPTER I GENERALPrevious MatchNext Match

      1. 160. Market value.Previous MatchNext Match

      2. 161. Related property.Previous MatchNext Match

      3. 162. Liabilities.Previous MatchNext Match

      4. 162A.Liabilities attributable to financing excluded propertyPrevious MatchNext Match

      5. 162AA.Liabilities attributable to financing non-residents' foreign currency accountsPrevious MatchNext Match

      6. 162B.Liabilities attributable to financing certain relievable propertyPrevious MatchNext Match

      7. 162C.Sections 162A, 162AA and 162B: supplementary provisionPrevious MatchNext Match

      8. 163. Restriction on freedom to dispose.Previous MatchNext Match

      9. 164. Transferor’s expenses.Previous MatchNext Match

      10. 165. Tax on capital gains.Previous MatchNext Match

      11. 166. Creditors’ rights.Previous MatchNext Match

      12. 167. Life policies, etc.Previous MatchNext Match

      13. 168. Unquoted shares and securities.Previous MatchNext Match

      14. 169. Farm cottages.Previous MatchNext Match

      15. 170. Leases for life, etc.Previous MatchNext Match

    2. CHAPTER II ESTATE ON DEATHPrevious MatchNext Match

      1. 171. Changes occurring on death.Previous MatchNext Match

      2. 172. Funeral expenses.Previous MatchNext Match

      3. 173. Expenses incurred abroad.Previous MatchNext Match

      4. 174. Income tax and unpaid inheritance tax.Previous MatchNext Match

      5. 175. Liability to make future payments, etc.Previous MatchNext Match

      6. 175A.Discharge of liabilities after deathPrevious MatchNext Match

      7. 176. Related property etc.—sales.Previous MatchNext Match

      8. 177. Scottish agricultural leases.Previous MatchNext Match

    3. CHAPTER III SALE OF SHARES ETC. FROM DECEASED’S ESTATEPrevious MatchNext Match

      1. 178. Preliminary.Previous MatchNext Match

      2. 179. The relief.Previous MatchNext Match

      3. 180. Effect of purchases.Previous MatchNext Match

      4. 181. Capital receipts.Previous MatchNext Match

      5. 182. Payment of calls.Previous MatchNext Match

      6. 183. Changes in holdings.Previous MatchNext Match

      7. 184. Exchanges.Previous MatchNext Match

      8. 185. Acquisition of like investments.Previous MatchNext Match

      9. 186. Value of part of a fund.Previous MatchNext Match

      10. 186A. Cancelled investments.Previous MatchNext Match

      11. 186B.Suspended investments.Previous MatchNext Match

      12. 187. Attribution of values to specific investments.Previous MatchNext Match

      13. 188. Limitation of loss on sale.Previous MatchNext Match

      14. 189. Date of sale or purchase.Previous MatchNext Match

    4. CHAPTER IV SALE OF LAND FROM DECEASED’S ESTATEPrevious MatchNext Match

      1. 190. Preliminary.Previous MatchNext Match

      2. 191. The relief.Previous MatchNext Match

      3. 192. Effect of purchases.Previous MatchNext Match

      4. 193. Changes between death and sale.Previous MatchNext Match

      5. 194. Leases.Previous MatchNext Match

      6. 195. Valuation by reference to other interests.Previous MatchNext Match

      7. 196. Sales to beneficiaries etc. and exchanges.Previous MatchNext Match

      8. 197. Compulsory acquisition more than three years after death.Previous MatchNext Match

      9. 197A. Sales in fourth year after death.Previous MatchNext Match

      10. 198. Date of sale or purchase.Previous MatchNext Match

  8. PART VII LIABILITYPrevious MatchNext Match

    1. General rulesPrevious MatchNext Match

      1. 199. Dispositions by transferor.Previous MatchNext Match

      2. 200. Transfer on death.Previous MatchNext Match

      3. 201. Settled property.Previous MatchNext Match

      4. 202. Close companies.Previous MatchNext Match

      5. 203. Liability of spouse or civil partner.Previous MatchNext Match

      6. 204. Limitation of liability.Previous MatchNext Match

      7. 205. More than one person liable.Previous MatchNext Match

    2. Special casesPrevious MatchNext Match

      1. 206.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Previous MatchNext Match

      2. 207. Conditional exemption, etc.Previous MatchNext Match

      3. 208. Woodlands.Previous MatchNext Match

      4. 209. Succession in Scotland.Previous MatchNext Match

      5. 210. Pension rights, etc.Previous MatchNext Match

    3. Burden of tax, etc.Previous MatchNext Match

      1. 211. Burden of tax on death.Previous MatchNext Match

      2. 212. Powers to raise tax.Previous MatchNext Match

      3. 213. Refund by instalments.Previous MatchNext Match

      4. 214. Certificates of tax paid.Previous MatchNext Match

  9. PART VIII ADMINISTRATION AND COLLECTIONPrevious MatchNext Match

    1. ManagementPrevious MatchNext Match

      1. 215. General.Previous MatchNext Match

    2. Accounts and informationPrevious MatchNext Match

      1. 216. Delivery of accounts.Previous MatchNext Match

      2. 217. Defective accounts.Previous MatchNext Match

      3. 218. Non-resident trustees.Previous MatchNext Match

      4. 218A. Instruments varying dispositions taking effect on deathPrevious MatchNext Match

      5. 219. Power to require information.Previous MatchNext Match

      6. 219A. Power to call for documents etc.Previous MatchNext Match

      7. 219B. Appeal against requirement to produce documents etc.Previous MatchNext Match

      8. 220. Inspection of property.Previous MatchNext Match

      9. 220A. Exchange of information with other countries.Previous MatchNext Match

    3. Determinations , reviews and appealsPrevious MatchNext Match

      1. 221. Notices of determination.Previous MatchNext Match

      2. 222. Appeals against determinations.Previous MatchNext Match

      3. 223. Late notice of appeal.Previous MatchNext Match

      4. 223A.Appeal: HMRC review or determination by tribunalPrevious MatchNext Match

      5. 223B.Appellant requires review by HMRCPrevious MatchNext Match

      6. 223C.HMRC offer reviewPrevious MatchNext Match

      7. 223D.Notifying appeal to the tribunalPrevious MatchNext Match

      8. 223E.Nature of review etcPrevious MatchNext Match

      9. 223F.Effect of conclusions of reviewPrevious MatchNext Match

      10. 223G.Notifying appeal to tribunal after review concludedPrevious MatchNext Match

      11. 223H.Notifying appeal to tribunal after review offered but not acceptedPrevious MatchNext Match

      12. 223I.Interpretation of sections 223A to 223IPrevious MatchNext Match

      13. 224. Determination of appeal by tribunal.Previous MatchNext Match

      14. 225. Appeals from Special Commissioners.Previous MatchNext Match

      15. 225A.Extension of regulation-making powers.Previous MatchNext Match

    4. PaymentPrevious MatchNext Match

      1. 226. Payment: general rules.Previous MatchNext Match

      2. 227. Payment by instalments—land, shares and businesses.Previous MatchNext Match

      3. 228. Shares, etc. within section 227.Previous MatchNext Match

      4. 229. Payment by instalments—woodlands.Previous MatchNext Match

      5. 230. Acceptance of property in satisfaction of tax.Previous MatchNext Match

      6. 231. Powers to transfer property in satisfaction of tax.Previous MatchNext Match

      7. 232. Administration actions.Previous MatchNext Match

    5. InterestPrevious MatchNext Match

      1. 233. Interest on unpaid tax.Previous MatchNext Match

      2. 234. Interest on instalments.Previous MatchNext Match

      3. 235. Interest on overpaid tax.Previous MatchNext Match

      4. 236. Special cases.Previous MatchNext Match

    6. Inland Revenue charge for unpaid taxPrevious MatchNext Match

      1. 237. Imposition of charge.Previous MatchNext Match

      2. 238. Effect of purchases.Previous MatchNext Match

    7. Certificates of dischargePrevious MatchNext Match

      1. 239. Certificates of discharge.Previous MatchNext Match

    8. AdjustmentsPrevious MatchNext Match

      1. 240. Underpayments.Previous MatchNext Match

      2. 240A.Underpayments: supplementaryPrevious MatchNext Match

      3. 240B.Underpayments involving offshore matters etcPrevious MatchNext Match

      4. 241. Overpayments.Previous MatchNext Match

    9. Recovery of taxPrevious MatchNext Match

      1. 242. Recovery of tax.Previous MatchNext Match

      2. 243. Scotland: recovery of tax in sheriff court. Previous MatchNext Match

      3. 244. Rights to address court.Previous MatchNext Match

    10. PenaltiesPrevious MatchNext Match

      1. 245. Failure to deliver accounts.Previous MatchNext Match

      2. 245A. Failure to provide information etc.Previous MatchNext Match

      3. 246. Failure to appear before Special Commissioners, etc.Previous MatchNext Match

      4. 247. Provision of incorrect information.Previous MatchNext Match

      5. 248. Failure to remedy errors.Previous MatchNext Match

      6. 249. Recovery of penalties.Previous MatchNext Match

      7. 250. Time limit for recovery.Previous MatchNext Match

      8. 251. Appeals against summary determination of penalties.Previous MatchNext Match

      9. 252. Effect of award by the tribunal.Previous MatchNext Match

      10. 253. Mitigation of penalties.Previous MatchNext Match

    11. MiscellaneousPrevious MatchNext Match

      1. 254. Evidence.Previous MatchNext Match

      2. 255. Determination of questions on previous view of law.Previous MatchNext Match

      3. 256. Regulations about accounts, etc.Previous MatchNext Match

      4. 257. Form etc. of accounts.Previous MatchNext Match

      5. 258. Service of documents.Previous MatchNext Match

      6. 259. Inspection of records.Previous MatchNext Match

      7. 260. Inland Revenue Regulation Act 1890.Previous MatchNext Match

      8. 261. Scotland inventories.Previous MatchNext Match

  10. PART IX MISCELLANEOUS AND SUPPLEMENTARYPrevious MatchNext Match

    1. MiscellaneousPrevious MatchNext Match

      1. 262. Tax chargeable in certain cases of future payments, etc.Previous MatchNext Match

      2. 263. Annuity purchased in conjunction with life policy.Previous MatchNext Match

      3. 264. Transfers reported late.Previous MatchNext Match

      4. 265. Chargeable transfers affecting more than one property.Previous MatchNext Match

      5. 266. More than one chargeable transfer on one day.Previous MatchNext Match

      6. 267. Persons treated as domiciled in United Kingdom.Previous MatchNext Match

      7. 267ZA.Election to be treated as domiciled in United KingdomPrevious MatchNext Match

      8. 267ZB.Section 267ZA: further provision about electionPrevious MatchNext Match

      9. 267A. Limited liability partnerships.Previous MatchNext Match

    2. InterpretationPrevious MatchNext Match

      1. 268. Associated operations.Previous MatchNext Match

      2. 269. Control of company.Previous MatchNext Match

      3. 270. Connected persons.Previous MatchNext Match

      4. 271. Property of corporations sole.Previous MatchNext Match

      5. 271A.Qualifying non-UK pension schemePrevious MatchNext Match

      6. 272. General interpretation.Previous MatchNext Match

    3. SupplementaryPrevious MatchNext Match

      1. 273. Transition from estate duty.Previous MatchNext Match

      2. 274. Commencement. Previous MatchNext Match

      3. 275. Continuity, and construction of references to old and new law.Previous MatchNext Match

      4. 276. Consequential amendments.Previous MatchNext Match

      5. 277. Repeals.Previous MatchNext Match

      6. 278. Short title.Previous MatchNext Match

    1. SCHEDULE A1Previous MatchNext Match

      Non-excluded overseas propertyPrevious MatchNext Match

      1. PART 1 Overseas property with value attributable to UK residential propertyPrevious MatchNext Match

        1. IntroductoryPrevious MatchNext Match

          1. 1.Property is not excluded property by virtue of section 6(1)...Previous MatchNext Match

        2. Close company and partnership interestsPrevious MatchNext Match

          1. 2.(1) This paragraph applies to an interest in a close...Previous MatchNext Match

        3. LoansPrevious MatchNext Match

          1. 3.This paragraph applies to— (a) the rights of a creditor...Previous MatchNext Match

          2. 4.(1) For the purposes of this Schedule a loan is...Previous MatchNext Match

      2. PART 2 SupplementaryPrevious MatchNext Match

        1. Disposals and repaymentsPrevious MatchNext Match

          1. 5.(1) This paragraph applies to— (a) property which constitutes consideration...Previous MatchNext Match

        2. Tax avoidance arrangementsPrevious MatchNext Match

          1. 6.(1) In determining whether or to what extent property situated...Previous MatchNext Match

        3. Double taxation relief arrangementsPrevious MatchNext Match

          1. 7.(1) Nothing in any double taxation relief arrangements made with...Previous MatchNext Match

      3. PART 3 InterpretationPrevious MatchNext Match

        1. UK residential property interestPrevious MatchNext Match

          1. 8.(1) In this Schedule “ UK residential property interest ”...Previous MatchNext Match

        2. Close companiesPrevious MatchNext Match

          1. 9.(1) In this Schedule— “ close company ” means a...Previous MatchNext Match

        3. PartnershipsPrevious MatchNext Match

          1. 10.In this Schedule “ partnership ” means— Previous MatchNext Match

    2. SCHEDULE 1Previous MatchNext Match

    3. SCHEDULE 1APrevious MatchNext Match

      Gifts to charities etc: tax charged at lower ratePrevious MatchNext Match

      1. Application of this SchedulePrevious MatchNext Match

        1. 1.(1) This Schedule applies if— (a) a chargeable transfer is...Previous MatchNext Match

      2. The reliefPrevious MatchNext Match

        1. 2.(1) If the charitable giving condition is met— Previous MatchNext Match

      3. The components of the estatePrevious MatchNext Match

        1. 3.(1) For the purposes of paragraph 2, the components of...Previous MatchNext Match

      4. The donated amountPrevious MatchNext Match

        1. 4.The donated amount, for a component of the estate, is...Previous MatchNext Match

      5. The baseline amountPrevious MatchNext Match

        1. 5.The baseline amount, for a component of the estate, is...Previous MatchNext Match

      6. Rules for determining whether charitable giving condition is metPrevious MatchNext Match

        1. 6.(1) For the purpose of calculating the donated amount and...Previous MatchNext Match

      7. Election to merge parts of the estatePrevious MatchNext Match

        1. 7.(1) An election may be made under this paragraph if,...Previous MatchNext Match

      8. Opting outPrevious MatchNext Match

        1. 8.(1) If an election is made under this paragraph in...Previous MatchNext Match

      9. Elections: procedurePrevious MatchNext Match

        1. 9.(1) An election under this Schedule must be made by...Previous MatchNext Match

      10. General interpretationPrevious MatchNext Match

        1. 10.In this Schedule, in relation to D— “ the chargeable...Previous MatchNext Match

    4. SCHEDULE 2Previous MatchNext Match

      PROVISIONS APPLYING ON REDUCTION OF TAXPrevious MatchNext Match

      1. InterpretationPrevious MatchNext Match

        1. 1.In this Schedule— (a) references to a reduction are to...Previous MatchNext Match

      2. Death within seven years of potentially exempt transferPrevious MatchNext Match

        1. 1A.Where a person who has made a potentially exempt transfer...Previous MatchNext Match

      3. Death within seven years of chargeable transferPrevious MatchNext Match

        1. 2.Where a person who has made a chargeable transfer other...Previous MatchNext Match

      4. Settlement without interest in possessionPrevious MatchNext Match

        1. 3.Where tax is chargeable under section 65 of this Act...Previous MatchNext Match

      5. Disposal of trees etc. following exemption on deathPrevious MatchNext Match

        1. 4.Where the value of any trees or underwood has been...Previous MatchNext Match

      6. Conditionally exempt transfersPrevious MatchNext Match

        1. 5.Where tax is chargeable under section 32 or 32A of...Previous MatchNext Match

      7. Maintenance funds for historic buildingsPrevious MatchNext Match

        1. 6.Where tax is chargeable under paragraph 8 of Schedule 4...Previous MatchNext Match

        2. 7.. . . . . . . . . ....Previous MatchNext Match

      8. Relevant dependant with pension fund inherited from member over 75Previous MatchNext Match

        1. 6A.Where tax is chargeable under section 151B of this Act...Previous MatchNext Match

    5. SCHEDULE 3Previous MatchNext Match

      GIFTS FOR NATIONAL PURPOSES, ETC.Previous MatchNext Match

      1. The National Gallery. The British Museum. The National Museums of...

    6. SCHEDULE 4Previous MatchNext Match

      MAINTENANCE FUNDS FOR HISTORIC BUILDINGS, ETC.Previous MatchNext Match

      1. PART I TREASURY DIRECTIONSPrevious MatchNext Match

        1. Giving of directionsPrevious MatchNext Match

          1. 1.(1) If the conditions mentioned in paragraph 2(1) below are...Previous MatchNext Match

        2. ConditionsPrevious MatchNext Match

          1. 2.(1) The conditions referred to in paragraph 1 above are—...Previous MatchNext Match

          2. 3.(1) The requirements referred to in paragraph 2(1)(a)(i) above are...Previous MatchNext Match

          3. 4.(1) Paragraphs (a) and (b) of paragraph 3(1) above do...Previous MatchNext Match

        3. WithdrawalPrevious MatchNext Match

          1. 5.If in the Treasury’s opinion the facts concerning any property...Previous MatchNext Match

        4. InformationPrevious MatchNext Match

          1. 6.Where a direction under paragraph 1 above has effect in...Previous MatchNext Match

        5. Enforcement of trustsPrevious MatchNext Match

          1. 7.Where a direction under paragraph 1 above has effect in...Previous MatchNext Match

      2. PART II PROPERTY LEAVING MAINTENANCE FUNDSPrevious MatchNext Match

        1. Charge to taxPrevious MatchNext Match

          1. 8.(1) This paragraph applies to settled property which is held...Previous MatchNext Match

        2. Exceptions from chargePrevious MatchNext Match

          1. 9.(1) Tax shall not be charged under paragraph 8 above...Previous MatchNext Match

          2. 10.(1) Tax shall not be charged under paragraph 8 above...Previous MatchNext Match

        3. Rates of chargePrevious MatchNext Match

          1. 11.(1) This paragraph applies where tax is chargeable under paragraph...Previous MatchNext Match

          2. 12.(1) This paragraph applies where tax is chargeable under paragraph...Previous MatchNext Match

          3. 13.(1) The first rate is the aggregate of the following...Previous MatchNext Match

          4. 14.(1) If the settlor is alive, the second rate is...Previous MatchNext Match

          5. 15.Where property is, by virtue of paragraph 1(3) above, treated...Previous MatchNext Match

        4. Maintenance fund following interest in possessionPrevious MatchNext Match

          1. 15A.(1) In relation to settled property to which this paragraph...Previous MatchNext Match

      3. PART III PROPERTY BECOMING COMPRISED IN MAINTENANCE FUNDSPrevious MatchNext Match

        1. 16.(1) Tax shall not be charged under section 65 of...Previous MatchNext Match

        2. 17.(1) Tax shall not be charged under section 65 of...Previous MatchNext Match

        3. 18.In paragraphs 16(2) and 17(4) above the references to the...Previous MatchNext Match

    7. SCHEDULE 5Previous MatchNext Match

      CONDITIONAL EXEMPTION: DEATHS BEFORE 7TH APRIL 1976Previous MatchNext Match

      1. Charge on failure of condition of exemption—objectsPrevious MatchNext Match

        1. 1.(1) Where, under section 31 of the Finance Act 1975,...Previous MatchNext Match

        2. 2.(1) The following provisions of this paragraph shall have effect...Previous MatchNext Match

      2. Charge on failure of condition of exemption—buildings etc.Previous MatchNext Match

        1. 3.(1) Where, under subsection (2) of section 34 of the...Previous MatchNext Match

        2. 4.The tax chargeable under paragraph 3 above with respect to...Previous MatchNext Match

      3. Further undertaking on disposalPrevious MatchNext Match

        1. 5.(1) The further undertaking referred to in paragraph 1 above...Previous MatchNext Match

      4. Requirements of salePrevious MatchNext Match

        1. 6.A sale complies with this paragraph if— Previous MatchNext Match

    8. SCHEDULE 5APrevious MatchNext Match

      Qualifying payments: victims of persecution during Second World War eraPrevious MatchNext Match

      1. PART 1 Compensation paymentsPrevious MatchNext Match

        1. 1.A payment of a fixed amount from the German foundation...Previous MatchNext Match

        2. 2.A payment of a fixed amount in accordance with the...Previous MatchNext Match

        3. 3.A payment of a fixed amount from the Hardship Fund...Previous MatchNext Match

        4. 4.A payment of a fixed amount from the National Fund...Previous MatchNext Match

        5. 5.A payment of a fixed amount in respect of a...Previous MatchNext Match

        6. 6.A payment of a fixed amount by the Swiss Refugee...Previous MatchNext Match

        7. 7.A payment of a fixed amount under the foundation established...Previous MatchNext Match

        8. 8.A one-off payment of a fixed amount from the scheme...Previous MatchNext Match

        9. 9.A payment of a fixed amount from the Child Survivor...Previous MatchNext Match

        10. 10.A one-off payment of a fixed amount from the Kindertransport...Previous MatchNext Match

      2. PART 2 Ex-gratia paymentsPrevious MatchNext Match

        1. 10.A payment of a fixed amount made from the scheme...Previous MatchNext Match

    9. SCHEDULE 6Previous MatchNext Match

      TRANSITION FROM ESTATE DUTYPrevious MatchNext Match

      1. GeneralPrevious MatchNext Match

        1. 1.References in any enactment, in any instrument made under any...Previous MatchNext Match

      2. Surviving spouse or former spousePrevious MatchNext Match

        1. 2.In determining for the purposes of this Act the value...Previous MatchNext Match

      3. Sales and mortgages of reversionary interestsPrevious MatchNext Match

        1. 3.(1) Where a reversionary interest in settled property was before...Previous MatchNext Match

      4. Objects of national etc. interest left out of account on deathPrevious MatchNext Match

        1. 4.(1) In its application to a sale which does not...Previous MatchNext Match

    10. SCHEDULE 7Previous MatchNext Match

      COMMENCEMENT: SUPPLEMENTARY RULESPrevious MatchNext Match

      1. 1.In this Schedule “the repealed enactments” means the enactments repealed...Previous MatchNext Match

      2. 2.Sections 126 to 130 of this Act shall have effect...Previous MatchNext Match

      3. 3.Where section 146 of this Act has effect in relation...Previous MatchNext Match

      4. 4.Section 147 of this Act, so far as it relates...Previous MatchNext Match

      5. 5.. . . . . . . . . ....Previous MatchNext Match

      6. 6.Section 150 of this Act shall have effect (to the...Previous MatchNext Match

      7. 7.Section 203 of this Act shall have effect (to the...Previous MatchNext Match

      8. 8.Section 218 of this Act, and section 245 so far...Previous MatchNext Match

      9. 9.Section 219 of this Act, and section 245 so far...Previous MatchNext Match

      10. 10.Section 220 of this Act shall come into force on...Previous MatchNext Match

      11. 11.Any order made under section 233 of this Act shall...Previous MatchNext Match

      12. 12.Where payments are made or assets transferred after the end...Previous MatchNext Match

      13. 13.Section 264 of this Act shall have effect (to the...Previous MatchNext Match

      14. 14.This Act shall not have effect in a case which...Previous MatchNext Match

    11. SCHEDULE 8Previous MatchNext Match

      CONSEQUENTIAL AMENDMENTSPrevious MatchNext Match

      1. The Land Registration Act 1925Previous MatchNext Match

        1. 1.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

      2. The Crown Proceedings Act 1947Previous MatchNext Match

        1. 2.In section 14(1)(b) of the Crown Proceedings Act 1947, for...Previous MatchNext Match

      3. The Land Charges Act 1972Previous MatchNext Match

        1. 3.(1) In section 2 of the Land Charges Act 1972—...Previous MatchNext Match

      4. The Finance Act 1975Previous MatchNext Match

        1. 4.In section 49(4) of the Finance Act 1975 after the...Previous MatchNext Match

        2. 5—7.. . . . . . . . . ....Previous MatchNext Match

      5. The Finance Act 1977Previous MatchNext Match

        1. 8.In section 38 of the Finance Act 1977— Previous MatchNext Match

      6. The Capital Gains Tax Act 1979Previous MatchNext Match

        1. 9.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

        2. 10.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

        3. 11.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

        4. 12.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

      7. The National Heritage Act 1980Previous MatchNext Match

        1. 13.In section 8(1) of the National Heritage Act 1980 after...Previous MatchNext Match

        2. 14.In section 12(3) of the National Heritage Act 1980 for...Previous MatchNext Match

        3. 15.In section 13(3) of the National Heritage Act 1980 after...Previous MatchNext Match

        4. 16.In section 14(1) of the National Heritage Act 1980, for...Previous MatchNext Match

      8. The Finance Act 1980Previous MatchNext Match

        1. 17.(1) Section 52 of the Finance Act 1980 shall be...Previous MatchNext Match

        2. 18.(1) Section 53 of the Finance Act 1980 shall be...Previous MatchNext Match

        3. 19.In section 98 of the Finance Act 1980 for the...Previous MatchNext Match

      9. The Supreme Court Act 1981Previous MatchNext Match

        1. 20.In section 109 of the Supreme Court Act 1981— Previous MatchNext Match

      10. The Finance Act 1982Previous MatchNext Match

        1. 21.In section 61(1) of the Finance Act 1982— Previous MatchNext Match

        2. 22.In section 62 of the Finance Act 1982 for the...Previous MatchNext Match

      11. The Finance (No. 2) Act 1983Previous MatchNext Match

        1. 23.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

      12. The Value Added Tax Act 1983Previous MatchNext Match

        1. 24.In Group 11 of Schedule 6 to the Value Added...Previous MatchNext Match

      13. The Land Registration Act (Northern Ireland) 1970Previous MatchNext Match

        1. 25.. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .Previous MatchNext Match

    12. SCHEDULE 9Previous MatchNext Match

      REPEALSPrevious MatchNext Match

    13. Previous MatchNext Match

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