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 Later legislation changes this provision in ways not yet written into the text below: Sch. 18 para. 1 repealed by Coal industry Act 1994 Sch. 11 Pt. 3 30Paragraph 30 Inheritance Tax Act 1984 (c. 51)