# Finance Act 2004, Paragraph 1

Extent: E+W+S+N.I.

In this Schedule—
“IHTA 1984” means the Inheritance Tax Act 1984 (c. 51);
“ITTOIA 2005” means the Income Tax (Trading and Other Income Act) 2005;
“the 1986 Act” means the Finance Act 1986 (c. 41);
“chattel” means any tangible movable property (or, in Scotland, corporeal movable property) other than money;
“excluded transaction” has the meaning given by paragraph 10;
“intangible property” means any property other than chattels or interests in land;
“interest in land” has the same meaning as in Chapter 4 of Part 6 of IHTA 1984;
“land” has the same meaning as in IHTA 1984;
“prescribed” means prescribed by regulations;
“property” has the same meaning as in IHTA 1984;
“regulations” means regulations made by the Treasury under this Schedule;
“settlement” and “settled property” have the same meanings as in IHTA 1984.

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Source: https://www.legislation.gov.uk/ukpga/2004/12/schedule/15/paragraph/1 (the official version)
Page: https://openlegislation.uk/finance-act-2004/schedule-15/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.