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Inheritance Tax Act 1984 (c. 51) Inheritance Tax Act 1984 (c. 51)

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

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Notes on the whole Act

Textual amendments

F1

Act expires on 15.12.2022 by virtue of s. 382 (as substituted (15.12.2021) by Armed Forces Act 2021 (c. 35), ss. 1(1), 24(2)(a)) (subject to power to continue in s. 382(2)(3) as so substituted)