The Inheritance Tax Act 1984 (c. 51) The 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. 28 para. 6 words omitted by Finance Act 2008 s. 41(7)(e) 7Paragraph 7 8Paragraph 8 The Inheritance Tax Act 1984 (c. 51)