# Finance Act 1988, Part X: Inheritance Tax


These repeals have effect in relation to transfers of value made on or after 15th March 1988.
Chapter
Short title
Extent of repeal
1984 c. 51.
The Inheritance Tax Act 1984.
Section 8(1A).In section 24(1), paragraph (b) and the word “and” immediately preceding it.In section 29(5), “(1)(b),”.Section 206.In section 226(3), the words “or, as the case may be, one year” and paragraph (b) and the word “or” immediately preceding it.In section 236(1), paragraph (b) and the word “and” immediately preceding it.
1986 c. 41.
The Finance Act 1986.
In Schedule 19, paragraph 3(2).

---
Source: https://www.legislation.gov.uk/ukpga/1988/39/schedule/14/part/X (the official version)
Page: https://openlegislation.uk/finance-act-1988/schedule-14/part-X
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.