OpenLegislation

Part VI Inheritance Tax

ChapterShort titleExtent of repeal
1984 c. 51.The Inheritance Tax Act 1984.In section 105—
(a) in subsection (1), “109A”, the words “shares in or” in paragraph (b), and paragraph (c);
(b) subsections (1A) and (1B);
(c) in subsection (2), the words “(b) or”; and (d) subsection (2A).
In section 107(4), the words “and section 109A below”.
Section 109A.
Section 116(2A).
1987 c. 16.The Finance Act 1987.In Schedule 8, paragraphs 5 to 7.
1995 c. 4.The Finance Act 1995.Section 155(2).
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  2. 2Paragraph 2