# Finance (No. 2) Act 1987, Part III: Inheritance Tax


Chapter
Short title
Extent of repeal
1984 c. 51.
The Inheritance Tax Act 1984.
In section 3A, in subsection (2), in paragraph (a) the words “otherwise than as settled property” and in paragraph (b) the words from “otherwise” onwards.
Section 49(3).
In section 55(2), the words “and such a disposition is not a potentially exempt transfer”.
1986 c. 41.
The Finance Act 1986.
In Schedule 19, paragraphs 14 and 15.
These repeals have effect in relation to transfers of value made, and other events occuring, on or after 17th March 1987.

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Source: https://www.legislation.gov.uk/ukpga/1987/51/schedule/9/part/III (the official version)
Page: https://openlegislation.uk/finance-no-2-act-1987/schedule-9/part-III
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.