Summary
1.Section 178 increases the lifetime limit on transfers from one UK domiciled spouse or civil partner to another domiciled elsewhere that are exempt from inheritance tax (IHT).
1.Section 178 increases the lifetime limit on transfers from one UK domiciled spouse or civil partner to another domiciled elsewhere that are exempt from inheritance tax (IHT).
Text created by the government department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes were introduced in 1999 and accompany all Public Acts except Appropriation, Consolidated Fund, Finance and Consolidation Acts.
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