Part V INHERITANCE TAXC1C2

United Kingdom

1. 100Capital transfer tax to be known as inheritance tax.
2. 101Lifetime transfers potentially exempt etc.
3. 102Gifts with reservation.
4. 102ZAGifts with reservation: termination of interests in possession
5. 102AGifts with reservation: interest in land.
6. 102BGifts with reservation: share of interest in land.
7. 102CSections 102A and 102B: supplemental.
8. 103Treatment of certain debts and incumbrances.
9. 104Regulations for avoiding double charges etc.
10. 105Application of business and agricultural relief where transfer partly exempt.
11. 106Changes in financial institutions business property.
12. 107Changes in financial institutions: interest.