{ "url": "https://openlegislation.uk/inheritance-tax-act-1984", "json_url": "https://openlegislation.uk/inheritance-tax-act-1984.json", "id": "ukpga/1984/51", "title": "Inheritance Tax Act 1984", "short_title": "Inheritance Tax Act 1984", "long_title": "An Act to consolidate provisions of Part III of the Finance Act 1975 and other enactments relating to inheritance tax.", "citation": "1984 c. 51", "type": "ukpga", "year": "1984", "number": "51", "version": "current", "date": "1984-07-31", "revised": true, "valid_from": "2026-04-06", "extent": "E+W+S+N.I.", "unapplied_effects": 3, "provisions": [ { "path": "introduction", "kind": "introduction", "number": null, "heading": "Introductory text", "url": "https://openlegislation.uk/inheritance-tax-act-1984/introduction", "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "part/I", "kind": "part", "number": "I", "heading": "GENERAL", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "part/I/crossheading/main-charges-and-definitions", "kind": "crossheading", "number": null, "heading": "Main charges and definitions", "url": null, "extent": null, "status": null, "parent": "part/I" }, { "path": "section/1", "kind": "section", "number": "1", "heading": "Charge on transfers.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-1", "extent": null, "status": null, "parent": "part/I/crossheading/main-charges-and-definitions" }, { "path": "section/2", "kind": "section", "number": "2", "heading": "Chargeable transfers and exempt transfers.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-2", "extent": null, "status": null, "parent": "part/I/crossheading/main-charges-and-definitions" }, { "path": "section/3", "kind": "section", "number": "3", "heading": "Transfers of value.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-3", "extent": "E+W+S+N.I.", "status": null, "parent": "part/I/crossheading/main-charges-and-definitions" }, { "path": "section/3A", "kind": "section", "number": "3A", "heading": "Potentially exempt transfers.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-3A", "extent": "E+W+S+N.I.", "status": null, "parent": "part/I/crossheading/main-charges-and-definitions" }, { "path": "section/4", "kind": "section", "number": "4", "heading": "Transfers on death.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-4", "extent": null, "status": null, "parent": "part/I/crossheading/main-charges-and-definitions" }, { "path": "section/5", "kind": "section", "number": "5", "heading": "Meaning of estate.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-5", "extent": "E+W+S+N.I.", "status": null, "parent": "part/I/crossheading/main-charges-and-definitions" }, { "path": "section/6", "kind": "section", "number": "6", "heading": "Excluded property.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-6", "extent": "E+W+S+N.I.", "status": null, "parent": "part/I/crossheading/main-charges-and-definitions" }, { "path": "section/6A", "kind": "section", "number": "6A", "heading": "“Long-term UK resident”: individuals", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-6A", "extent": null, "status": null, "parent": "part/I/crossheading/main-charges-and-definitions" }, { "path": "section/6B", "kind": "section", "number": "6B", "heading": "“Long-term UK resident”: young persons", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-6B", "extent": null, "status": null, "parent": "part/I/crossheading/main-charges-and-definitions" }, { "path": "section/6C", "kind": "section", "number": "6C", "heading": "“Long-term UK resident”: bodies corporate", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-6C", "extent": null, "status": null, "parent": "part/I/crossheading/main-charges-and-definitions" }, { "path": "part/I/crossheading/rates", "kind": "crossheading", "number": null, "heading": "Rates", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/I" }, { "path": "section/7", "kind": "section", "number": "7", "heading": "Rates.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-7", "extent": "E+W+S+N.I.", "status": null, "parent": "part/I/crossheading/rates" }, { "path": "section/8", "kind": "section", "number": "8", "heading": "Indexation of rate bands.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-8", "extent": "E+W+S+N.I.", "status": null, "parent": "part/I/crossheading/rates" }, { "path": "section/8A", "kind": "section", "number": "8A", "heading": "Transfer of unused nil-rate band between spouses and civil partners", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-8A", "extent": "E+W+S+N.I.", "status": null, "parent": "part/I/crossheading/rates" }, { "path": "section/8B", "kind": "section", "number": "8B", "heading": "Claims under section 8A", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-8B", "extent": null, "status": null, "parent": "part/I/crossheading/rates" }, { "path": "section/8C", "kind": "section", "number": "8C", "heading": "Section 8A and subsequent charges", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-8C", "extent": null, "status": null, "parent": "part/I/crossheading/rates" }, { "path": "section/8D", "kind": "section", "number": "8D", "heading": "Extra nil-rate band on death if interest in home goes to descendants etc", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-8D", "extent": "E+W+S+N.I.", "status": null, "parent": "part/I/crossheading/rates" }, { "path": "section/8E", "kind": "section", "number": "8E", "heading": "Residence nil-rate amount: interest in home goes to descendants etc", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-8E", "extent": "E+W+S+N.I.", "status": null, "parent": "part/I/crossheading/rates" }, { "path": "section/8F", "kind": "section", "number": "8F", "heading": "Residence nil-rate amount: no interest in home goes to descendants etc", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-8F", "extent": "E+W+S+N.I.", "status": null, "parent": "part/I/crossheading/rates" }, { "path": "section/8FA", "kind": "section", "number": "8FA", "heading": "Downsizing addition: entitlement: low-value death interest in home", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-8FA", "extent": "E+W+S+N.I.", "status": null, "parent": "part/I/crossheading/rates" }, { "path": "section/8FB", "kind": "section", "number": "8FB", "heading": "Downsizing addition: entitlement: no residential interest at death", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-8FB", "extent": null, "status": null, "parent": "part/I/crossheading/rates" }, { "path": "section/8FC", "kind": "section", "number": "8FC", "heading": "Downsizing addition: effect: section 8E case", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-8FC", "extent": null, "status": null, "parent": "part/I/crossheading/rates" }, { "path": "section/8FD", "kind": "section", "number": "8FD", "heading": "Downsizing addition: effect: section 8F case", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-8FD", "extent": null, "status": null, "parent": "part/I/crossheading/rates" }, { "path": "section/8FE", "kind": "section", "number": "8FE", "heading": "Calculation of lost relievable amount", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-8FE", "extent": "E+W+S+N.I.", "status": null, "parent": "part/I/crossheading/rates" }, { "path": "section/8G", "kind": "section", "number": "8G", "heading": "Meaning of “brought-forward allowance”", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-8G", "extent": "E+W+S+N.I.", "status": null, "parent": "part/I/crossheading/rates" }, { "path": "section/8H", "kind": "section", "number": "8H", "heading": "Meaning of “qualifying residential interest” , “qualifying former residential interest” and “residential property interest”", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-8H", "extent": "E+W+S+N.I.", "status": null, "parent": "part/I/crossheading/rates" }, { "path": "section/8HA", "kind": "section", "number": "8HA", "heading": "Qualifying former residential interest”: interests in possession", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-8HA", "extent": null, "status": null, "parent": "part/I/crossheading/rates" }, { "path": "section/8J", "kind": "section", "number": "8J", "heading": "Meaning of “inherited”", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-8J", "extent": "E+W+S+N.I.", "status": null, "parent": "part/I/crossheading/rates" }, { "path": "section/8K", "kind": "section", "number": "8K", "heading": "Meaning of “closely inherited”", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-8K", "extent": "E+W+S+N.I.", "status": null, "parent": "part/I/crossheading/rates" }, { "path": "section/8L", "kind": "section", "number": "8L", "heading": "Claims for brought-forward allowance and downsizing addition", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-8L", "extent": "E+W+S+N.I.", "status": null, "parent": "part/I/crossheading/rates" }, { "path": "section/8M", "kind": "section", "number": "8M", "heading": "Residence nil-rate amount: cases involving conditional exemption", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-8M", "extent": "E+W+S+N.I.", "status": null, "parent": "part/I/crossheading/rates" }, { "path": "section/9", "kind": "section", "number": "9", "heading": "Transitional provisions on reduction of tax.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-9", "extent": null, "status": null, "parent": "part/I/crossheading/rates" }, { "path": "part/I/crossheading/dispositions-that-are-not-transfers-of-value", "kind": "crossheading", "number": null, "heading": "Dispositions that are not transfers of value (and omissions that do not give rise to deemed dispositions)", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/I" }, { "path": "section/10", "kind": "section", "number": "10", "heading": "Dispositions not intended to confer gratuitous benefit.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-10", "extent": "E+W+S+N.I.", "status": null, "parent": "part/I/crossheading/dispositions-that-are-not-transfers-of-value" }, { "path": "section/11", "kind": "section", "number": "11", "heading": "Dispositions for maintenance of family.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-11", "extent": "E+W+S+N.I.", "status": null, "parent": "part/I/crossheading/dispositions-that-are-not-transfers-of-value" }, { "path": "section/12", "kind": "section", "number": "12", "heading": "Dispositions allowable for income tax or conferring benefits under pension scheme.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-12", "extent": "E+W+S+N.I.", "status": null, "parent": "part/I/crossheading/dispositions-that-are-not-transfers-of-value" }, { "path": "section/12A", "kind": "section", "number": "12A", "heading": "Pension drawdown fund not used up: no deemed disposition", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-12A", "extent": null, "status": "repealed", "parent": "part/I/crossheading/dispositions-that-are-not-transfers-of-value" }, { "path": "section/13", "kind": "section", "number": "13", "heading": "Dispositions by close companies for benefit of employees.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-13", "extent": "E+W+S+N.I.", "status": null, "parent": "part/I/crossheading/dispositions-that-are-not-transfers-of-value" }, { "path": "section/13A", "kind": "section", "number": "13A", "heading": "Dispositions by close companies to employee-ownership trusts", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-13A", "extent": null, "status": null, "parent": "part/I/crossheading/dispositions-that-are-not-transfers-of-value" }, { "path": "section/14", "kind": "section", "number": "14", "heading": "Waiver of remuneration.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-14", "extent": "E+W+S+N.I.", "status": null, "parent": "part/I/crossheading/dispositions-that-are-not-transfers-of-value" }, { "path": "section/15", "kind": "section", "number": "15", "heading": "Waiver of dividends.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-15", "extent": null, "status": null, "parent": "part/I/crossheading/dispositions-that-are-not-transfers-of-value" }, { "path": "section/16", "kind": "section", "number": "16", "heading": "Grant of tenancies of agricultural property.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-16", "extent": null, "status": null, "parent": "part/I/crossheading/dispositions-that-are-not-transfers-of-value" }, { "path": "section/17", "kind": "section", "number": "17", "heading": "Changes in distribution of deceased’s estate, etc.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-17", "extent": "E+W+S+N.I.", "status": null, "parent": "part/I/crossheading/dispositions-that-are-not-transfers-of-value" }, { "path": "part/II", "kind": "part", "number": "II", "heading": "EXEMPT TRANSFERS", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "part/II/chapter/I", "kind": "chapter", "number": "I", "heading": "GENERAL", "url": null, "extent": null, "status": null, "parent": "part/II" }, { "path": "section/18", "kind": "section", "number": "18", "heading": "Transfers between spouses or civil partners.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-18", "extent": "E+W+S+N.I.", "status": null, "parent": "part/II/chapter/I" }, { "path": "section/19", "kind": "section", "number": "19", "heading": "Annual exemption.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-19", "extent": null, "status": null, "parent": "part/II/chapter/I" }, { "path": "section/20", "kind": "section", "number": "20", "heading": "Small gifts.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-20", "extent": null, "status": null, "parent": "part/II/chapter/I" }, { "path": "section/21", "kind": "section", "number": "21", "heading": "Normal expenditure out of income.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-21", "extent": "E+W+S+N.I.", "status": null, "parent": "part/II/chapter/I" }, { "path": "section/22", "kind": "section", "number": "22", "heading": "Gifts in consideration of marriage or civil partnership.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-22", "extent": "E+W+S+N.I.", "status": null, "parent": "part/II/chapter/I" }, { "path": "section/23", "kind": "section", "number": "23", "heading": "Gifts to charities or registered clubs.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-23", "extent": "E+W+S+N.I.", "status": null, "parent": "part/II/chapter/I" }, { "path": "section/24", "kind": "section", "number": "24", "heading": "Gifts to political parties.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-24", "extent": null, "status": null, "parent": "part/II/chapter/I" }, { "path": "section/24A", "kind": "section", "number": "24A", "heading": "Gifts to housing associations.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-24A", "extent": "E+W+S+N.I.", "status": null, "parent": "part/II/chapter/I" }, { "path": "section/25", "kind": "section", "number": "25", "heading": "Gifts for national purposes, etc.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-25", "extent": "E+W+S+N.I.", "status": null, "parent": "part/II/chapter/I" }, { "path": "section/26", "kind": "section", "number": "26", "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-26", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/II/chapter/I" }, { "path": "section/26A", "kind": "section", "number": "26A", "heading": "Potentially exempt transfer of property subsequently held for national purposes etc.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-26A", "extent": "E+W+S+N.I.", "status": null, "parent": "part/II/chapter/I" }, { "path": "section/27", "kind": "section", "number": "27", "heading": "Maintenance funds for historic buildings, etc.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-27", "extent": "E+W+S+N.I.", "status": null, "parent": "part/II/chapter/I" }, { "path": "section/28", "kind": "section", "number": "28", "heading": "Employee trusts.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-28", "extent": null, "status": null, "parent": "part/II/chapter/I" }, { "path": "section/28A", "kind": "section", "number": "28A", "heading": "Employee-ownership trusts", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-28A", "extent": null, "status": null, "parent": "part/II/chapter/I" }, { "path": "section/29", "kind": "section", "number": "29", "heading": "Loans—modifications of exemptions.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-29", "extent": "E+W+S+N.I.", "status": null, "parent": "part/II/chapter/I" }, { "path": "section/29A", "kind": "section", "number": "29A", "heading": "Abatement of exemption where claim settled out of beneficiary’s own resources.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-29A", "extent": "E+W+S+N.I.", "status": null, "parent": "part/II/chapter/I" }, { "path": "part/II/chapter/II", "kind": "chapter", "number": "II", "heading": "CONDITIONAL EXEMPTION", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/II" }, { "path": "section/30", "kind": "section", "number": "30", "heading": "Conditionally exempt transfers.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-30", "extent": "E+W+S+N.I.", "status": null, "parent": "part/II/chapter/II" }, { "path": "section/31", "kind": "section", "number": "31", "heading": "Designation and undertakings.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-31", "extent": "E+W+S+N.I.", "status": null, "parent": "part/II/chapter/II" }, { "path": "section/32", "kind": "section", "number": "32", "heading": "Chargeable events.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-32", "extent": "E+W+S+N.I.", "status": null, "parent": "part/II/chapter/II" }, { "path": "section/32A", "kind": "section", "number": "32A", "heading": "Associated properties.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-32A", "extent": "E+W+S+N.I.", "status": null, "parent": "part/II/chapter/II" }, { "path": "section/33", "kind": "section", "number": "33", "heading": "Amount of charge under section 32.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-33", "extent": "E+W+S+N.I.", "status": null, "parent": "part/II/chapter/II" }, { "path": "section/34", "kind": "section", "number": "34", "heading": "Reinstatement of transferor’s cumulative total.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-34", "extent": "E+W+S+N.I.", "status": null, "parent": "part/II/chapter/II" }, { "path": "section/35", "kind": "section", "number": "35", "heading": "Conditional exemption on death before 7th April 1976.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-35", "extent": "E+W+S+N.I.", "status": null, "parent": "part/II/chapter/II" }, { "path": "section/35A", "kind": "section", "number": "35A", "heading": "Variation of undertakings.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-35A", "extent": "E+W+S+N.I.", "status": null, "parent": "part/II/chapter/II" }, { "path": "part/II/chapter/III", "kind": "chapter", "number": "III", "heading": "ALLOCATION OF EXEMPTIONS", "url": null, "extent": null, "status": null, "parent": "part/II" }, { "path": "section/36", "kind": "section", "number": "36", "heading": "Preliminary.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-36", "extent": null, "status": null, "parent": "part/II/chapter/III" }, { "path": "section/37", "kind": "section", "number": "37", "heading": "Abatement of gifts.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-37", "extent": null, "status": null, "parent": "part/II/chapter/III" }, { "path": "section/38", "kind": "section", "number": "38", "heading": "Attribution of value to specific gifts.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-38", "extent": null, "status": null, "parent": "part/II/chapter/III" }, { "path": "section/39", "kind": "section", "number": "39", "heading": "Attribution of value to residuary gifts.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-39", "extent": null, "status": null, "parent": "part/II/chapter/III" }, { "path": "section/39A", "kind": "section", "number": "39A", "heading": "Operation of sections 38 and 39 in cases of business or agricultural relief.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-39A", "extent": null, "status": null, "parent": "part/II/chapter/III" }, { "path": "section/40", "kind": "section", "number": "40", "heading": "Gifts made separately out of different funds.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-40", "extent": null, "status": null, "parent": "part/II/chapter/III" }, { "path": "section/41", "kind": "section", "number": "41", "heading": "Burden of tax.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-41", "extent": null, "status": null, "parent": "part/II/chapter/III" }, { "path": "section/42", "kind": "section", "number": "42", "heading": "Supplementary.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-42", "extent": null, "status": null, "parent": "part/II/chapter/III" }, { "path": "part/III", "kind": "part", "number": "III", "heading": "SETTLED PROPERTY", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "part/III/chapter/I", "kind": "chapter", "number": "I", "heading": "PRELIMINARY", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/III" }, { "path": "section/43", "kind": "section", "number": "43", "heading": "Settlement and related expressions.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-43", "extent": null, "status": null, "parent": "part/III/chapter/I" }, { "path": "section/44", "kind": "section", "number": "44", "heading": "Settlor.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-44", "extent": null, "status": null, "parent": "part/III/chapter/I" }, { "path": "section/45", "kind": "section", "number": "45", "heading": "Trustee.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-45", "extent": null, "status": null, "parent": "part/III/chapter/I" }, { "path": "section/46", "kind": "section", "number": "46", "heading": "Interest in possession: Scotland.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-46", "extent": null, "status": null, "parent": "part/III/chapter/I" }, { "path": "section/46A", "kind": "section", "number": "46A", "heading": "Contract of life insurance entered into before 22nd March 2006 which on that day is settled property in which interest in possession subsists", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-46A", "extent": null, "status": null, "parent": "part/III/chapter/I" }, { "path": "section/46B", "kind": "section", "number": "46B", "heading": "Contract of life insurance entered into before 22nd March 2006 which immediately before that day is property to which section 71 applies", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-46B", "extent": null, "status": null, "parent": "part/III/chapter/I" }, { "path": "section/47", "kind": "section", "number": "47", "heading": "Reversionary interest.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-47", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/I" }, { "path": "section/47A", "kind": "section", "number": "47A", "heading": "Settlement power", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-47A", "extent": null, "status": null, "parent": "part/III/chapter/I" }, { "path": "section/48", "kind": "section", "number": "48", "heading": "Excluded property : reversionary interests and Treasury securities.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-48", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/I" }, { "path": "section/48ZA", "kind": "section", "number": "48ZA", "heading": "Excluded property: property situated outside the UK etc", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-48ZA", "extent": null, "status": null, "parent": "part/III/chapter/I" }, { "path": "section/48A", "kind": "section", "number": "48A", "heading": "Commencement of settlement", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-48A", "extent": null, "status": null, "parent": "part/III/chapter/I" }, { "path": "part/III/chapter/II", "kind": "chapter", "number": "II", "heading": "INTERESTS IN POSSESSION, REVERSIONARY INTERESTS AND SETTLEMENT POWERS", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/III" }, { "path": "section/49", "kind": "section", "number": "49", "heading": "Treatment of interests in possession.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-49", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/II" }, { "path": "section/49A", "kind": "section", "number": "49A", "heading": "Immediate post-death interest", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-49A", "extent": null, "status": null, "parent": "part/III/chapter/II" }, { "path": "section/49B", "kind": "section", "number": "49B", "heading": "Transitional serial interests", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-49B", "extent": null, "status": null, "parent": "part/III/chapter/II" }, { "path": "section/49C", "kind": "section", "number": "49C", "heading": "Transitional serial interest: interest to which person becomes entitled during period 22nd March 2006 to 5th October 2008", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-49C", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/II" }, { "path": "section/49D", "kind": "section", "number": "49D", "heading": "Transitional serial interest: interest to which person becomes entitled on death of spouse or civil partner on or after 6th October 2008", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-49D", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/II" }, { "path": "section/49E", "kind": "section", "number": "49E", "heading": "Transitional serial interest: contracts of life insurance", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-49E", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/II" }, { "path": "section/50", "kind": "section", "number": "50", "heading": "Interests in part, etc.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-50", "extent": null, "status": null, "parent": "part/III/chapter/II" }, { "path": "section/51", "kind": "section", "number": "51", "heading": "Disposal of interest in possession.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-51", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/II" }, { "path": "section/52", "kind": "section", "number": "52", "heading": "Charge on termination of interest in possession.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-52", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/II" }, { "path": "section/53", "kind": "section", "number": "53", "heading": "Exceptions from charge under section 52.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-53", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/II" }, { "path": "section/54", "kind": "section", "number": "54", "heading": "Exceptions from charge on death", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-54", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/II" }, { "path": "section/54A", "kind": "section", "number": "54A", "heading": "Special rate of charge where settled property affected by potentially exempt transfer.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-54A", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/II" }, { "path": "section/54B", "kind": "section", "number": "54B", "heading": "Provisions supplementary to section 54A.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-54B", "extent": null, "status": null, "parent": "part/III/chapter/II" }, { "path": "section/55A", "kind": "section", "number": "55A", "heading": "Purchased settlement powers", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-55A", "extent": null, "status": null, "parent": "part/III/chapter/II" }, { "path": "section/55", "kind": "section", "number": "55", "heading": "Reversionary interest acquired by beneficiary.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-55", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/II" }, { "path": "section/56", "kind": "section", "number": "56", "heading": "Exclusion of certain exemptions.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-56", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/II" }, { "path": "section/57", "kind": "section", "number": "57", "heading": "Application of certain exemptions.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-57", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/II" }, { "path": "section/57A", "kind": "section", "number": "57A", "heading": "Relief where property enters maintenance fund.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-57A", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/II" }, { "path": "part/III/chapter/III", "kind": "chapter", "number": "III", "heading": "SETTLEMENTS WITHOUT INTERESTS IN POSSESSION , AND CERTAIN SETTLEMENTS IN WHICH INTERESTS IN POSSESSION SUBSIST", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/III" }, { "path": "part/III/chapter/III/crossheading/interpretation", "kind": "crossheading", "number": null, "heading": "Interpretation", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/III" }, { "path": "section/58", "kind": "section", "number": "58", "heading": "Relevant property.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-58", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/III/crossheading/interpretation" }, { "path": "section/59", "kind": "section", "number": "59", "heading": "Qualifying interest in possession.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-59", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/III/crossheading/interpretation" }, { "path": "section/60", "kind": "section", "number": "60", "heading": "Commencement of settlement.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-60", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/III/chapter/III/crossheading/interpretation" }, { "path": "section/61", "kind": "section", "number": "61", "heading": "Ten-year anniversary.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-61", "extent": null, "status": null, "parent": "part/III/chapter/III/crossheading/interpretation" }, { "path": "section/62", "kind": "section", "number": "62", "heading": "Related settlements.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-62", "extent": null, "status": null, "parent": "part/III/chapter/III/crossheading/interpretation" }, { "path": "section/62A", "kind": "section", "number": "62A", "heading": "Same-day additions", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-62A", "extent": null, "status": null, "parent": "part/III/chapter/III/crossheading/interpretation" }, { "path": "section/62B", "kind": "section", "number": "62B", "heading": "Same day additions: exceptions", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-62B", "extent": null, "status": null, "parent": "part/III/chapter/III/crossheading/interpretation" }, { "path": "section/62C", "kind": "section", "number": "62C", "heading": "Protected settlements", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-62C", "extent": null, "status": null, "parent": "part/III/chapter/III/crossheading/interpretation" }, { "path": "section/63", "kind": "section", "number": "63", "heading": "Minor interpretative provisions.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-63", "extent": null, "status": null, "parent": "part/III/chapter/III/crossheading/interpretation" }, { "path": "part/III/chapter/III/crossheading/principal-charge-to-tax", "kind": "crossheading", "number": null, "heading": "Principal charge to tax", "url": null, "extent": null, "status": null, "parent": "part/III/chapter/III" }, { "path": "section/64", "kind": "section", "number": "64", "heading": "Charge at ten-year anniversary.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-64", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/III/crossheading/principal-charge-to-tax" }, { "path": "section/65", "kind": "section", "number": "65", "heading": "Charge at other times.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-65", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/III/crossheading/principal-charge-to-tax" }, { "path": "part/III/chapter/III/crossheading/rates-of-principal-charge", "kind": "crossheading", "number": null, "heading": "Rates of principal charge", "url": null, "extent": null, "status": null, "parent": "part/III/chapter/III" }, { "path": "section/66", "kind": "section", "number": "66", "heading": "Rate of ten-yearly charge.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-66", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/III/crossheading/rates-of-principal-charge" }, { "path": "section/67", "kind": "section", "number": "67", "heading": "Added property, etc.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-67", "extent": null, "status": null, "parent": "part/III/chapter/III/crossheading/rates-of-principal-charge" }, { "path": "section/68", "kind": "section", "number": "68", "heading": "Rate before first ten-year anniversary.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-68", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/III/crossheading/rates-of-principal-charge" }, { "path": "section/69", "kind": "section", "number": "69", "heading": "Rate between ten-year anniversaries.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-69", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/III/crossheading/rates-of-principal-charge" }, { "path": "part/III/chapter/III/crossheading/special-casescharges-to-tax", "kind": "crossheading", "number": null, "heading": "Special cases—charges to tax", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/III" }, { "path": "section/70", "kind": "section", "number": "70", "heading": "Property leaving temporary charitable trusts.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-70", "extent": null, "status": null, "parent": "part/III/chapter/III/crossheading/special-casescharges-to-tax" }, { "path": "section/71", "kind": "section", "number": "71", "heading": "Accumulation and maintenance trusts.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-71", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/III/crossheading/special-casescharges-to-tax" }, { "path": "section/71A", "kind": "section", "number": "71A", "heading": "Trusts for bereaved minors", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-71A", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/III/crossheading/special-casescharges-to-tax" }, { "path": "section/71B", "kind": "section", "number": "71B", "heading": "Charge to tax on property to which section 71A applies", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-71B", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/III/crossheading/special-casescharges-to-tax" }, { "path": "section/71C", "kind": "section", "number": "71C", "heading": "Sections 71A and 71B: meaning of “bereaved minor”", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-71C", "extent": null, "status": null, "parent": "part/III/chapter/III/crossheading/special-casescharges-to-tax" }, { "path": "section/71D", "kind": "section", "number": "71D", "heading": "Age 18-to-25 trusts", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-71D", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/III/crossheading/special-casescharges-to-tax" }, { "path": "section/71E", "kind": "section", "number": "71E", "heading": "Charge to tax on property to which section 71D applies", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-71E", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/III/crossheading/special-casescharges-to-tax" }, { "path": "section/71F", "kind": "section", "number": "71F", "heading": "Calculation of tax charged under section 71E in certain cases", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-71F", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/III/crossheading/special-casescharges-to-tax" }, { "path": "section/71G", "kind": "section", "number": "71G", "heading": "Calculation of tax charged under section 71E in all other cases", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-71G", "extent": null, "status": null, "parent": "part/III/chapter/III/crossheading/special-casescharges-to-tax" }, { "path": "section/71H", "kind": "section", "number": "71H", "heading": "Sections 71A to 71G: meaning of “parent”", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-71H", "extent": null, "status": null, "parent": "part/III/chapter/III/crossheading/special-casescharges-to-tax" }, { "path": "section/72", "kind": "section", "number": "72", "heading": "Property leaving employee trusts and newspaper trusts.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-72", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/III/crossheading/special-casescharges-to-tax" }, { "path": "section/73", "kind": "section", "number": "73", "heading": "Pre-1978 protective trusts.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-73", "extent": null, "status": null, "parent": "part/III/chapter/III/crossheading/special-casescharges-to-tax" }, { "path": "section/74", "kind": "section", "number": "74", "heading": "Pre-1981 trusts for disabled persons.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-74", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/III/crossheading/special-casescharges-to-tax" }, { "path": "section/74A", "kind": "section", "number": "74A", "heading": "Arrangements involving acquisition of interest in settled property etc", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-74A", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/III/crossheading/special-casescharges-to-tax" }, { "path": "section/74B", "kind": "section", "number": "74B", "heading": "Section 74A: supplementary provision", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-74B", "extent": null, "status": null, "parent": "part/III/chapter/III/crossheading/special-casescharges-to-tax" }, { "path": "section/74C", "kind": "section", "number": "74C", "heading": "Interpretation of sections 74A and 74B", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-74C", "extent": null, "status": null, "parent": "part/III/chapter/III/crossheading/special-casescharges-to-tax" }, { "path": "part/III/chapter/III/crossheading/special-casesreliefs", "kind": "crossheading", "number": null, "heading": "Special cases—reliefs", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/III" }, { "path": "section/75", "kind": "section", "number": "75", "heading": "Property becoming subject to employee trusts.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-75", "extent": null, "status": null, "parent": "part/III/chapter/III/crossheading/special-casesreliefs" }, { "path": "section/75A", "kind": "section", "number": "75A", "heading": "Property becoming subject to employee-ownership trust", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-75A", "extent": null, "status": null, "parent": "part/III/chapter/III/crossheading/special-casesreliefs" }, { "path": "section/75B", "kind": "section", "number": "75B", "heading": "Cap on charges for pre-30 October 2024 excluded property", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-75B", "extent": null, "status": null, "parent": "part/III/chapter/III/crossheading/special-casesreliefs" }, { "path": "section/76", "kind": "section", "number": "76", "heading": "Property becoming held for charitable purposes, etc.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-76", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/III/crossheading/special-casesreliefs" }, { "path": "part/III/chapter/III/crossheading/works-of-art-historic-buildings-etc", "kind": "crossheading", "number": null, "heading": "Works of art, historic buildings, etc.", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/III" }, { "path": "section/77", "kind": "section", "number": "77", "heading": "Maintenance funds for historic buildings, etc.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-77", "extent": null, "status": null, "parent": "part/III/chapter/III/crossheading/works-of-art-historic-buildings-etc" }, { "path": "section/78", "kind": "section", "number": "78", "heading": "Conditionally exempt occasions.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-78", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/III/crossheading/works-of-art-historic-buildings-etc" }, { "path": "section/79", "kind": "section", "number": "79", "heading": "Exemption from ten-yearly charge.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-79", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/III/crossheading/works-of-art-historic-buildings-etc" }, { "path": "section/79A", "kind": "section", "number": "79A", "heading": "Variation of undertakings.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-79A", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/III/crossheading/works-of-art-historic-buildings-etc" }, { "path": "part/III/chapter/III/crossheading/miscellaneous", "kind": "crossheading", "number": null, "heading": "Miscellaneous", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/III" }, { "path": "section/80", "kind": "section", "number": "80", "heading": "Initial interest of settlor or spouse or civil partner.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-80", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/III/crossheading/miscellaneous" }, { "path": "section/81", "kind": "section", "number": "81", "heading": "Property moving between settlements.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-81", "extent": null, "status": null, "parent": "part/III/chapter/III/crossheading/miscellaneous" }, { "path": "section/81A", "kind": "section", "number": "81A", "heading": "Reversionary interests in relevant property", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-81A", "extent": null, "status": null, "parent": "part/III/chapter/III/crossheading/miscellaneous" }, { "path": "section/81B", "kind": "section", "number": "81B", "heading": "Excluded property: property to which section 80 applies", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-81B", "extent": null, "status": null, "parent": "part/III/chapter/III/crossheading/miscellaneous" }, { "path": "section/82", "kind": "section", "number": "82", "heading": "Excluded property : property to which section 81 applies (old cases)", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-82", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/III/chapter/III/crossheading/miscellaneous" }, { "path": "section/82A", "kind": "section", "number": "82A", "heading": "Excluded property: property to which section 81 applies (new cases)", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-82A", "extent": null, "status": "repealed", "parent": "part/III/chapter/III/crossheading/miscellaneous" }, { "path": "section/83", "kind": "section", "number": "83", "heading": "Property becoming settled on a death.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-83", "extent": null, "status": null, "parent": "part/III/chapter/III/crossheading/miscellaneous" }, { "path": "section/84", "kind": "section", "number": "84", "heading": "Income applied for charitable purposes.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-84", "extent": null, "status": null, "parent": "part/III/chapter/III/crossheading/miscellaneous" }, { "path": "section/85", "kind": "section", "number": "85", "heading": "Credit for annual charges under Finance Act 1975.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-85", "extent": null, "status": null, "parent": "part/III/chapter/III/crossheading/miscellaneous" }, { "path": "part/III/chapter/IV", "kind": "chapter", "number": "IV", "heading": "MISCELLANEOUS", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/III" }, { "path": "section/86", "kind": "section", "number": "86", "heading": "Trusts for benefit of employees.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-86", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/IV" }, { "path": "section/87", "kind": "section", "number": "87", "heading": "Newspaper trusts.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-87", "extent": null, "status": null, "parent": "part/III/chapter/IV" }, { "path": "section/88", "kind": "section", "number": "88", "heading": "Protective trusts.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-88", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/IV" }, { "path": "section/89", "kind": "section", "number": "89", "heading": "Trusts for disabled persons.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-89", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/IV" }, { "path": "section/89A", "kind": "section", "number": "89A", "heading": "Self-settlement by person expected to fall within the definition of “disabled person”", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-89A", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/IV" }, { "path": "section/89B", "kind": "section", "number": "89B", "heading": "Meaning of “disabled person's interest”", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-89B", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/IV" }, { "path": "section/89C", "kind": "section", "number": "89C", "heading": "Disabled person's interest: powers of advancement etc", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-89C", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/IV" }, { "path": "section/90", "kind": "section", "number": "90", "heading": "Trustees’ annuities, etc.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-90", "extent": null, "status": null, "parent": "part/III/chapter/IV" }, { "path": "section/91", "kind": "section", "number": "91", "heading": "Administration period.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-91", "extent": "E+W+S+N.I.", "status": null, "parent": "part/III/chapter/IV" }, { "path": "section/92", "kind": "section", "number": "92", "heading": "Survivorship clauses.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-92", "extent": null, "status": null, "parent": "part/III/chapter/IV" }, { "path": "section/93", "kind": "section", "number": "93", "heading": "Disclaimers.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-93", "extent": null, "status": null, "parent": "part/III/chapter/IV" }, { "path": "part/IV", "kind": "part", "number": "IV", "heading": "CLOSE COMPANIES", "url": null, "extent": null, "status": null, "parent": null }, { "path": "part/IV/crossheading/transfers-by-close-companies", "kind": "crossheading", "number": null, "heading": "Transfers by close companies", "url": null, "extent": null, "status": null, "parent": "part/IV" }, { "path": "section/94", "kind": "section", "number": "94", "heading": "Charge on participators.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-94", "extent": "E+W+S+N.I.", "status": null, "parent": "part/IV/crossheading/transfers-by-close-companies" }, { "path": "section/95", "kind": "section", "number": "95", "heading": "Participator in two companies.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-95", "extent": null, "status": null, "parent": "part/IV/crossheading/transfers-by-close-companies" }, { "path": "section/96", "kind": "section", "number": "96", "heading": "Preference shares disregarded.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-96", "extent": "E+W+S+N.I.", "status": null, "parent": "part/IV/crossheading/transfers-by-close-companies" }, { "path": "section/97", "kind": "section", "number": "97", "heading": "Transfers within group, etc.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-97", "extent": "E+W+S+N.I.", "status": null, "parent": "part/IV/crossheading/transfers-by-close-companies" }, { "path": "part/IV/crossheading/alterations-of-capital-etc", "kind": "crossheading", "number": null, "heading": "Alterations of capital, etc.", "url": null, "extent": null, "status": null, "parent": "part/IV" }, { "path": "section/98", "kind": "section", "number": "98", "heading": "Effect of alterations of capital, etc", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-98", "extent": null, "status": null, "parent": "part/IV/crossheading/alterations-of-capital-etc" }, { "path": "part/IV/crossheading/settled-property", "kind": "crossheading", "number": null, "heading": "Settled property", "url": null, "extent": null, "status": null, "parent": "part/IV" }, { "path": "section/99", "kind": "section", "number": "99", "heading": "Transfers where participators are trustees.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-99", "extent": null, "status": null, "parent": "part/IV/crossheading/settled-property" }, { "path": "section/100", "kind": "section", "number": "100", "heading": "Alterations of capital, etc. where participators are trustees.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-100", "extent": "E+W+S+N.I.", "status": null, "parent": "part/IV/crossheading/settled-property" }, { "path": "section/101", "kind": "section", "number": "101", "heading": "Companies interests in settled property.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-101", "extent": "E+W+S+N.I.", "status": null, "parent": "part/IV/crossheading/settled-property" }, { "path": "part/IV/crossheading/general", "kind": "crossheading", "number": null, "heading": "General", "url": null, "extent": null, "status": null, "parent": "part/IV" }, { "path": "section/102", "kind": "section", "number": "102", "heading": "Interpretation.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-102", "extent": "E+W+S+N.I.", "status": null, "parent": "part/IV/crossheading/general" }, { "path": "part/V", "kind": "part", "number": "V", "heading": "MISCELLANEOUS RELIEFS", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": null }, { "path": "part/V/chapter/I", "kind": "chapter", "number": "I", "heading": "BUSINESS PROPERTY", "url": null, "extent": null, "status": null, "parent": "part/V" }, { "path": "section/103", "kind": "section", "number": "103", "heading": null, "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-103", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/I" }, { "path": "section/104", "kind": "section", "number": "104", "heading": "The relief.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-104", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/I" }, { "path": "section/105", "kind": "section", "number": "105", "heading": "Relevant business property.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-105", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/I" }, { "path": "section/106", "kind": "section", "number": "106", "heading": "Minimum period of ownership.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-106", "extent": null, "status": null, "parent": "part/V/chapter/I" }, { "path": "section/107", "kind": "section", "number": "107", "heading": "Replacements.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-107", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/I" }, { "path": "section/108", "kind": "section", "number": "108", "heading": "Successions.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-108", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/I" }, { "path": "section/109", "kind": "section", "number": "109", "heading": "Successive transfers.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-109", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/I" }, { "path": "section/109A", "kind": "section", "number": "109A", "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-109A", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/V/chapter/I" }, { "path": "section/110", "kind": "section", "number": "110", "heading": "Value of business.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-110", "extent": null, "status": null, "parent": "part/V/chapter/I" }, { "path": "section/111", "kind": "section", "number": "111", "heading": "Value of certain shares and securities.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-111", "extent": null, "status": null, "parent": "part/V/chapter/I" }, { "path": "section/112", "kind": "section", "number": "112", "heading": "Exclusion of value of excepted assets.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-112", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/I" }, { "path": "section/113", "kind": "section", "number": "113", "heading": "Contracts for sale.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-113", "extent": null, "status": null, "parent": "part/V/chapter/I" }, { "path": "section/113A", "kind": "section", "number": "113A", "heading": "Transfers within seven years before death of transferor.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-113A", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/I" }, { "path": "section/113B", "kind": "section", "number": "113B", "heading": "Application of section 113A to replacement property.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-113B", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/I" }, { "path": "section/114", "kind": "section", "number": "114", "heading": "Avoidance of double relief.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-114", "extent": null, "status": null, "parent": "part/V/chapter/I" }, { "path": "part/V/chapter/II", "kind": "chapter", "number": "II", "heading": "AGRICULTURAL PROPERTY", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/V" }, { "path": "section/115", "kind": "section", "number": "115", "heading": "Preliminary.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-115", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/II" }, { "path": "section/116", "kind": "section", "number": "116", "heading": "The relief.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-116", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/II" }, { "path": "section/117", "kind": "section", "number": "117", "heading": "Minimum period of occupation or ownership.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-117", "extent": null, "status": null, "parent": "part/V/chapter/II" }, { "path": "section/118", "kind": "section", "number": "118", "heading": "Replacements.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-118", "extent": null, "status": null, "parent": "part/V/chapter/II" }, { "path": "section/119", "kind": "section", "number": "119", "heading": "Occupation by company or partnership.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-119", "extent": null, "status": null, "parent": "part/V/chapter/II" }, { "path": "section/120", "kind": "section", "number": "120", "heading": "Successions.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-120", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/II" }, { "path": "section/121", "kind": "section", "number": "121", "heading": "Successive transfers.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-121", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/II" }, { "path": "section/122", "kind": "section", "number": "122", "heading": "Agricultural property of companies.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-122", "extent": null, "status": null, "parent": "part/V/chapter/II" }, { "path": "section/123", "kind": "section", "number": "123", "heading": "Provisions supplementary to section 122.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-123", "extent": null, "status": null, "parent": "part/V/chapter/II" }, { "path": "section/124", "kind": "section", "number": "124", "heading": "Contracts for sale.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-124", "extent": null, "status": null, "parent": "part/V/chapter/II" }, { "path": "section/124A", "kind": "section", "number": "124A", "heading": "Transfers within seven years before death of transferor.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-124A", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/II" }, { "path": "section/124B", "kind": "section", "number": "124B", "heading": "Application of section 124A to replacement property.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-124B", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/II" }, { "path": "section/124C", "kind": "section", "number": "124C", "heading": "Environmental management agreements", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-124C", "extent": null, "status": null, "parent": "part/V/chapter/II" }, { "path": "part/V/chapter/2A", "kind": "chapter", "number": "2A", "heading": "100% Relief allowance and 100% trust relief allowance", "url": null, "extent": null, "status": null, "parent": "part/V" }, { "path": "section/124D", "kind": "section", "number": "124D", "heading": "100% relief allowance", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-124D", "extent": null, "status": null, "parent": "part/V/chapter/2A" }, { "path": "section/124E", "kind": "section", "number": "124E", "heading": "Transfer of unused 100% relief allowance", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-124E", "extent": null, "status": null, "parent": "part/V/chapter/2A" }, { "path": "section/124F", "kind": "section", "number": "124F", "heading": "Claims under section 124E", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-124F", "extent": null, "status": null, "parent": "part/V/chapter/2A" }, { "path": "section/124G", "kind": "section", "number": "124G", "heading": "100% trust relief allowance (relevant property)", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-124G", "extent": null, "status": null, "parent": "part/V/chapter/2A" }, { "path": "section/124H", "kind": "section", "number": "124H", "heading": "Trust maximum allowance", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-124H", "extent": null, "status": null, "parent": "part/V/chapter/2A" }, { "path": "section/124I", "kind": "section", "number": "124I", "heading": "Trust maximum allowance (qualifying pre-commencement settlements)", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-124I", "extent": null, "status": null, "parent": "part/V/chapter/2A" }, { "path": "section/124J", "kind": "section", "number": "124J", "heading": "100% trust relief allowance (special trusts)", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-124J", "extent": null, "status": null, "parent": "part/V/chapter/2A" }, { "path": "section/124K", "kind": "section", "number": "124K", "heading": "100% trust relief allowance (age 18-to-25 trusts)", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-124K", "extent": null, "status": null, "parent": "part/V/chapter/2A" }, { "path": "part/V/chapter/III", "kind": "chapter", "number": "III", "heading": "WOODLANDS", "url": null, "extent": null, "status": null, "parent": "part/V" }, { "path": "section/125", "kind": "section", "number": "125", "heading": "The relief.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-125", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/III" }, { "path": "section/126", "kind": "section", "number": "126", "heading": "Charge to tax on disposal of trees or underwood.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-126", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/III" }, { "path": "section/127", "kind": "section", "number": "127", "heading": "Amount subject to charge.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-127", "extent": null, "status": null, "parent": "part/V/chapter/III" }, { "path": "section/128", "kind": "section", "number": "128", "heading": "Rate of charge.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-128", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/III" }, { "path": "section/129", "kind": "section", "number": "129", "heading": "Credit for tax charged.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-129", "extent": null, "status": null, "parent": "part/V/chapter/III" }, { "path": "section/130", "kind": "section", "number": "130", "heading": "Interpretation.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-130", "extent": null, "status": null, "parent": "part/V/chapter/III" }, { "path": "part/V/chapter/IV", "kind": "chapter", "number": "IV", "heading": "TRANSFERS WITHIN THREE YEARS BEFORE DEATH", "url": null, "extent": null, "status": null, "parent": "part/V" }, { "path": "section/131", "kind": "section", "number": "131", "heading": "The relief.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-131", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/IV" }, { "path": "section/132", "kind": "section", "number": "132", "heading": "Wasting assets.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-132", "extent": null, "status": null, "parent": "part/V/chapter/IV" }, { "path": "section/133", "kind": "section", "number": "133", "heading": "Shares—capital receipts.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-133", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/IV" }, { "path": "section/134", "kind": "section", "number": "134", "heading": "Payments of calls.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-134", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/IV" }, { "path": "section/135", "kind": "section", "number": "135", "heading": "Reorganisation of share capital, etc.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-135", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/IV" }, { "path": "section/136", "kind": "section", "number": "136", "heading": "Transactions of close companies.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-136", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/IV" }, { "path": "section/137", "kind": "section", "number": "137", "heading": "Interests in land.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-137", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/IV" }, { "path": "section/138", "kind": "section", "number": "138", "heading": "Leases.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-138", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/IV" }, { "path": "section/139", "kind": "section", "number": "139", "heading": "Other property.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-139", "extent": null, "status": null, "parent": "part/V/chapter/IV" }, { "path": "section/140", "kind": "section", "number": "140", "heading": "Interpretation.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-140", "extent": null, "status": null, "parent": "part/V/chapter/IV" }, { "path": "part/V/chapter/V", "kind": "chapter", "number": "V", "heading": "MISCELLANEOUS", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/V" }, { "path": "part/V/chapter/V/crossheading/successive-charges", "kind": "crossheading", "number": null, "heading": "Successive charges", "url": null, "extent": null, "status": null, "parent": "part/V/chapter/V" }, { "path": "section/141", "kind": "section", "number": "141", "heading": "Two or more transfers within five years.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-141", "extent": null, "status": null, "parent": "part/V/chapter/V/crossheading/successive-charges" }, { "path": "section/141A", "kind": "section", "number": "141A", "heading": "Apportionment of relief under section 141", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-141A", "extent": null, "status": null, "parent": "part/V/chapter/V/crossheading/successive-charges" }, { "path": "part/V/chapter/V/crossheading/changes-in-distribution-of-deceaseds-estate-etc", "kind": "crossheading", "number": null, "heading": "Changes in distribution of deceased’s estate, etc.", "url": null, "extent": null, "status": null, "parent": "part/V/chapter/V" }, { "path": "section/142", "kind": "section", "number": "142", "heading": "Alteration of dispositions taking effect on death.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-142", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/V/crossheading/changes-in-distribution-of-deceaseds-estate-etc" }, { "path": "section/143", "kind": "section", "number": "143", "heading": "Compliance with testator’s request.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-143", "extent": null, "status": null, "parent": "part/V/chapter/V/crossheading/changes-in-distribution-of-deceaseds-estate-etc" }, { "path": "section/144", "kind": "section", "number": "144", "heading": "Distribution etc. from property settled by will.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-144", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/V/crossheading/changes-in-distribution-of-deceaseds-estate-etc" }, { "path": "section/145", "kind": "section", "number": "145", "heading": "Redemption of surviving spouse’s or civil partner's life interest.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-145", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/V/chapter/V/crossheading/changes-in-distribution-of-deceaseds-estate-etc" }, { "path": "section/146", "kind": "section", "number": "146", "heading": "Inheritance (Provision for Family and Dependants) Act 1975.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-146", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/V/crossheading/changes-in-distribution-of-deceaseds-estate-etc" }, { "path": "section/147", "kind": "section", "number": "147", "heading": "Scotland; legitim. etc.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-147", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/V/crossheading/changes-in-distribution-of-deceaseds-estate-etc" }, { "path": "part/V/chapter/V/crossheading/mutual-and-voidable-transfers", "kind": "crossheading", "number": null, "heading": "Mutual and voidable transfers", "url": null, "extent": null, "status": null, "parent": "part/V/chapter/V" }, { "path": "section/148", "kind": "section", "number": "148, 149", "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-148", "extent": null, "status": "repealed", "parent": "part/V/chapter/V/crossheading/mutual-and-voidable-transfers" }, { "path": "section/150", "kind": "section", "number": "150", "heading": "Voidable transfers.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-150", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/V/crossheading/mutual-and-voidable-transfers" }, { "path": "part/V/chapter/V/crossheading/pension-schemes-etc", "kind": "crossheading", "number": null, "heading": "Pension schemes, etc", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/V" }, { "path": "section/150A", "kind": "section", "number": "150A", "heading": "Certain pension interests treated as part of estate", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-150A", "extent": null, "status": null, "parent": "part/V/chapter/V/crossheading/pension-schemes-etc" }, { "path": "section/151", "kind": "section", "number": "151", "heading": "Treatment of pension rights, etc. Other provision about pension interests", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-151", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/V/crossheading/pension-schemes-etc" }, { "path": "section/151A", "kind": "section", "number": "151A", "heading": "Person dying with alternatively secured pension fund", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-151A", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/V/chapter/V/crossheading/pension-schemes-etc" }, { "path": "section/151B", "kind": "section", "number": "151B", "heading": "Relevant dependant with pension fund inherited from member over 75", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-151B", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/V/chapter/V/crossheading/pension-schemes-etc" }, { "path": "section/151BA", "kind": "section", "number": "151BA", "heading": "Rate or rates of charge under section 151B", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-151BA", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/V/chapter/V/crossheading/pension-schemes-etc" }, { "path": "section/151C", "kind": "section", "number": "151C", "heading": "Dependant dying with other pension fund", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-151C", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/V/chapter/V/crossheading/pension-schemes-etc" }, { "path": "section/151D", "kind": "section", "number": "151D", "heading": "Unauthorised payment where person dies over 75 with pension or annuity", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-151D", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/V/chapter/V/crossheading/pension-schemes-etc" }, { "path": "section/151E", "kind": "section", "number": "151E", "heading": "Rate or rates of charge under section 151D", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-151E", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/V/chapter/V/crossheading/pension-schemes-etc" }, { "path": "section/152", "kind": "section", "number": "152", "heading": "Cash options.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-152", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/V/chapter/V/crossheading/pension-schemes-etc" }, { "path": "section/153", "kind": "section", "number": "153", "heading": "Overseas pensions.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-153", "extent": null, "status": null, "parent": "part/V/chapter/V/crossheading/pension-schemes-etc" }, { "path": "chapter/V/crossheading/payments-to-victims-of-persecution-during-second-world-war-era", "kind": "crossheading", "number": null, "heading": "Payments to victims of persecution during Second World War era", "url": null, "extent": null, "status": null, "parent": "part/V/chapter/V" }, { "path": "section/153ZA", "kind": "section", "number": "153ZA", "heading": "Qualifying payments", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-153ZA", "extent": "E+W+S+N.I.", "status": null, "parent": "chapter/V/crossheading/payments-to-victims-of-persecution-during-second-world-war-era" }, { "path": "chapter/V/crossheading/emergency-services", "kind": "crossheading", "number": null, "heading": "Emergency services", "url": null, "extent": null, "status": null, "parent": "part/V/chapter/V" }, { "path": "section/153A", "kind": "section", "number": "153A", "heading": "Death of emergency service personnel etc", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-153A", "extent": null, "status": null, "parent": "chapter/V/crossheading/emergency-services" }, { "path": "part/V/chapter/V/crossheading/armed-forces", "kind": "crossheading", "number": null, "heading": "Armed forces", "url": null, "extent": null, "status": null, "parent": "part/V/chapter/V" }, { "path": "section/154", "kind": "section", "number": "154", "heading": "Death on active service, etc.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-154", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/V/crossheading/armed-forces" }, { "path": "section/155", "kind": "section", "number": "155", "heading": "Visiting forces, etc.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-155", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/V/crossheading/armed-forces" }, { "path": "chapter/V/crossheading/foreign-diplomats-etc", "kind": "crossheading", "number": null, "heading": "Foreign diplomats etc", "url": null, "extent": null, "status": null, "parent": "part/V/chapter/V" }, { "path": "section/155ZA", "kind": "section", "number": "155ZA", "heading": "Foreign diplomats etc", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-155ZA", "extent": null, "status": null, "parent": "chapter/V/crossheading/foreign-diplomats-etc" }, { "path": "chapter/V/crossheading/constables-and-service-personnel", "kind": "crossheading", "number": null, "heading": "Constables and service personnel", "url": null, "extent": null, "status": null, "parent": "part/V/chapter/V" }, { "path": "section/155A", "kind": "section", "number": "155A", "heading": "Death of constables and service personnel targeted because of their status", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-155A", "extent": null, "status": null, "parent": "chapter/V/crossheading/constables-and-service-personnel" }, { "path": "part/V/chapter/V/crossheading/apsley-house-and-chevening-estate", "kind": "crossheading", "number": null, "heading": "Apsley House and Chevening Estate", "url": null, "extent": null, "status": null, "parent": "part/V/chapter/V" }, { "path": "section/156", "kind": "section", "number": "156", "heading": "Apsley House and Chevening Estate.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-156", "extent": null, "status": null, "parent": "part/V/chapter/V/crossheading/apsley-house-and-chevening-estate" }, { "path": "part/V/chapter/V/crossheading/nonresidents-bank-accounts", "kind": "crossheading", "number": null, "heading": "Non-residents’ bank accounts", "url": null, "extent": null, "status": null, "parent": "part/V/chapter/V" }, { "path": "section/157", "kind": "section", "number": "157", "heading": "Non-residents’ bank accounts.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-157", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/V/crossheading/nonresidents-bank-accounts" }, { "path": "part/V/chapter/V/crossheading/double-taxation-relief", "kind": "crossheading", "number": null, "heading": "Double taxation relief", "url": null, "extent": null, "status": null, "parent": "part/V/chapter/V" }, { "path": "section/158", "kind": "section", "number": "158", "heading": "Double taxation conventions.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-158", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/V/crossheading/double-taxation-relief" }, { "path": "section/159", "kind": "section", "number": "159", "heading": "Unilateral relief.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-159", "extent": "E+W+S+N.I.", "status": null, "parent": "part/V/chapter/V/crossheading/double-taxation-relief" }, { "path": "chapter/V/crossheading/dormant-assets", "kind": "crossheading", "number": null, "heading": "Dormant assets", "url": null, "extent": null, "status": null, "parent": "part/V/chapter/V" }, { "path": "section/159A", "kind": "section", "number": "159A", "heading": "Treatment of dormant assets", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-159A", "extent": null, "status": null, "parent": "chapter/V/crossheading/dormant-assets" }, { "path": "part/VI", "kind": "part", "number": "VI", "heading": "VALUATION", "url": null, "extent": null, "status": null, "parent": null }, { "path": "part/VI/chapter/I", "kind": "chapter", "number": "I", "heading": "GENERAL", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI" }, { "path": "section/160", "kind": "section", "number": "160", "heading": "Market value.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-160", "extent": null, "status": null, "parent": "part/VI/chapter/I" }, { "path": "section/161", "kind": "section", "number": "161", "heading": "Related property.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-161", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI/chapter/I" }, { "path": "section/162", "kind": "section", "number": "162", "heading": "Liabilities.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-162", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI/chapter/I" }, { "path": "section/162A", "kind": "section", "number": "162A", "heading": "Liabilities attributable to financing excluded property", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-162A", "extent": null, "status": null, "parent": "part/VI/chapter/I" }, { "path": "section/162AA", "kind": "section", "number": "162AA", "heading": "Liabilities attributable to financing non-residents' foreign currency accounts", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-162AA", "extent": null, "status": null, "parent": "part/VI/chapter/I" }, { "path": "section/162B", "kind": "section", "number": "162B", "heading": "Liabilities attributable to financing certain relievable property", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-162B", "extent": null, "status": null, "parent": "part/VI/chapter/I" }, { "path": "section/162C", "kind": "section", "number": "162C", "heading": "Sections 162A, 162AA and 162B: supplementary provision", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-162C", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI/chapter/I" }, { "path": "section/163", "kind": "section", "number": "163", "heading": "Restriction on freedom to dispose.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-163", "extent": null, "status": null, "parent": "part/VI/chapter/I" }, { "path": "section/164", "kind": "section", "number": "164", "heading": "Transferor’s expenses.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-164", "extent": null, "status": null, "parent": "part/VI/chapter/I" }, { "path": "section/165", "kind": "section", "number": "165", "heading": "Tax on capital gains.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-165", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI/chapter/I" }, { "path": "section/166", "kind": "section", "number": "166", "heading": "Creditors’ rights.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-166", "extent": null, "status": null, "parent": "part/VI/chapter/I" }, { "path": "section/167", "kind": "section", "number": "167", "heading": "Life policies, etc.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-167", "extent": null, "status": null, "parent": "part/VI/chapter/I" }, { "path": "section/168", "kind": "section", "number": "168", "heading": "Unquoted shares and securities.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-168", "extent": null, "status": null, "parent": "part/VI/chapter/I" }, { "path": "section/169", "kind": "section", "number": "169", "heading": "Farm cottages.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-169", "extent": null, "status": null, "parent": "part/VI/chapter/I" }, { "path": "section/170", "kind": "section", "number": "170", "heading": "Leases for life, etc.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-170", "extent": null, "status": null, "parent": "part/VI/chapter/I" }, { "path": "part/VI/chapter/II", "kind": "chapter", "number": "II", "heading": "ESTATE ON DEATH", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI" }, { "path": "section/171", "kind": "section", "number": "171", "heading": "Changes occurring on death.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-171", "extent": null, "status": null, "parent": "part/VI/chapter/II" }, { "path": "section/172", "kind": "section", "number": "172", "heading": "Funeral expenses.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-172", "extent": null, "status": null, "parent": "part/VI/chapter/II" }, { "path": "section/173", "kind": "section", "number": "173", "heading": "Expenses incurred abroad.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-173", "extent": null, "status": null, "parent": "part/VI/chapter/II" }, { "path": "section/174", "kind": "section", "number": "174", "heading": "Income tax and unpaid inheritance tax.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-174", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI/chapter/II" }, { "path": "section/175", "kind": "section", "number": "175", "heading": "Liability to make future payments, etc.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-175", "extent": null, "status": null, "parent": "part/VI/chapter/II" }, { "path": "section/175A", "kind": "section", "number": "175A", "heading": "Discharge of liabilities after death", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-175A", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI/chapter/II" }, { "path": "section/176", "kind": "section", "number": "176", "heading": "Related property etc.—sales.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-176", "extent": null, "status": null, "parent": "part/VI/chapter/II" }, { "path": "section/177", "kind": "section", "number": "177", "heading": "Scottish agricultural leases.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-177", "extent": null, "status": null, "parent": "part/VI/chapter/II" }, { "path": "part/VI/chapter/III", "kind": "chapter", "number": "III", "heading": "SALE OF SHARES ETC. 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null, "status": null, "parent": "part/VI/chapter/III" }, { "path": "section/182", "kind": "section", "number": "182", "heading": "Payment of calls.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-182", "extent": null, "status": null, "parent": "part/VI/chapter/III" }, { "path": "section/183", "kind": "section", "number": "183", "heading": "Changes in holdings.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-183", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI/chapter/III" }, { "path": "section/184", "kind": "section", "number": "184", "heading": "Exchanges.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-184", "extent": null, "status": null, "parent": "part/VI/chapter/III" }, { "path": "section/185", "kind": "section", "number": "185", "heading": "Acquisition of like investments.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-185", "extent": null, "status": null, "parent": "part/VI/chapter/III" }, { "path": "section/186", "kind": "section", "number": "186", "heading": "Value of part of a fund.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-186", "extent": null, "status": null, "parent": "part/VI/chapter/III" }, { "path": "section/186A", "kind": "section", "number": "186A", "heading": "Cancelled investments.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-186A", "extent": null, "status": null, "parent": "part/VI/chapter/III" }, { "path": "section/186B", "kind": "section", "number": "186B", "heading": "Suspended investments.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-186B", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI/chapter/III" }, { "path": "section/187", "kind": "section", "number": "187", "heading": "Attribution of values to specific investments.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-187", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI/chapter/III" }, { "path": "section/188", "kind": "section", "number": "188", "heading": "Limitation of loss on sale.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-188", "extent": null, "status": null, "parent": "part/VI/chapter/III" }, { "path": "section/189", "kind": "section", "number": "189", "heading": "Date of sale or purchase.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-189", "extent": null, "status": null, "parent": "part/VI/chapter/III" }, { "path": "part/VI/chapter/IV", "kind": "chapter", "number": "IV", "heading": "SALE OF LAND FROM DECEASED’S ESTATE", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI" }, { "path": "section/190", "kind": "section", "number": "190", "heading": "Preliminary.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-190", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI/chapter/IV" }, { "path": "section/191", "kind": "section", "number": "191", "heading": "The relief.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-191", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI/chapter/IV" }, { "path": "section/192", "kind": "section", "number": "192", "heading": "Effect of purchases.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-192", "extent": null, "status": null, "parent": "part/VI/chapter/IV" }, { "path": "section/193", "kind": "section", "number": "193", "heading": "Changes between death and sale.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-193", "extent": null, "status": null, "parent": "part/VI/chapter/IV" }, { "path": "section/194", "kind": "section", "number": "194", "heading": "Leases.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-194", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VI/chapter/IV" }, { "path": "section/195", "kind": "section", "number": "195", "heading": "Valuation by reference 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"198", "heading": "Date of sale or purchase.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-198", "extent": null, "status": null, "parent": "part/VI/chapter/IV" }, { "path": "part/VII", "kind": "part", "number": "VII", "heading": "LIABILITY", "url": null, "extent": null, "status": null, "parent": null }, { "path": "part/VII/crossheading/general-rules", "kind": "crossheading", "number": null, "heading": "General rules", "url": null, "extent": null, "status": null, "parent": "part/VII" }, { "path": "section/199", "kind": "section", "number": "199", "heading": "Dispositions by transferor.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-199", "extent": null, "status": null, "parent": "part/VII/crossheading/general-rules" }, { "path": "section/200", "kind": "section", "number": "200", "heading": "Transfer on death.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-200", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VII/crossheading/general-rules" }, { "path": "section/201", "kind": "section", "number": "201", "heading": "Settled property.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-201", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VII/crossheading/general-rules" }, { "path": "section/202", "kind": "section", "number": "202", "heading": "Close companies.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-202", "extent": null, "status": null, "parent": "part/VII/crossheading/general-rules" }, { "path": "section/203", "kind": "section", "number": "203", "heading": "Liability of spouse or civil partner.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-203", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VII/crossheading/general-rules" }, { "path": "section/204", "kind": "section", "number": "204", "heading": "Limitation of liability.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-204", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VII/crossheading/general-rules" }, { "path": "section/205", "kind": "section", "number": "205", "heading": "More than one person liable.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-205", "extent": null, "status": null, "parent": "part/VII/crossheading/general-rules" }, { "path": "part/VII/crossheading/special-cases", "kind": "crossheading", "number": null, "heading": "Special cases", "url": null, "extent": null, "status": null, "parent": "part/VII" }, { "path": "section/206", "kind": "section", "number": "206", "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-206", "extent": null, "status": "repealed", "parent": "part/VII/crossheading/special-cases" }, { "path": "section/207", "kind": "section", "number": "207", "heading": "Conditional exemption, etc.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-207", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VII/crossheading/special-cases" }, { "path": "section/208", "kind": "section", "number": "208", "heading": "Woodlands.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-208", "extent": null, "status": null, "parent": "part/VII/crossheading/special-cases" }, { "path": "section/209", "kind": "section", "number": "209", "heading": "Succession in Scotland.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-209", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VII/crossheading/special-cases" }, { "path": "section/210", "kind": "section", "number": "210", "heading": "Pension rights", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-210", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VII/crossheading/special-cases" }, { "path": "part/VII/crossheading/burden-of-tax-etc", "kind": "crossheading", "number": null, "heading": "Burden of tax, etc.", "url": null, "extent": null, "status": null, "parent": "part/VII" }, { "path": "section/211", "kind": "section", "number": "211", "heading": "Burden of tax on death.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-211", "extent": null, "status": null, "parent": "part/VII/crossheading/burden-of-tax-etc" }, { "path": "section/212", "kind": "section", "number": "212", "heading": "Powers to raise tax.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-212", "extent": null, "status": null, "parent": "part/VII/crossheading/burden-of-tax-etc" }, { "path": "section/213", "kind": "section", "number": "213", "heading": "Refund by instalments.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-213", "extent": null, "status": null, "parent": "part/VII/crossheading/burden-of-tax-etc" }, { "path": "section/214", "kind": "section", "number": "214", "heading": "Certificates of tax paid.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-214", "extent": null, "status": null, "parent": "part/VII/crossheading/burden-of-tax-etc" }, { "path": "part/VIII", "kind": "part", "number": "VIII", "heading": "ADMINISTRATION AND COLLECTION", "url": null, "extent": null, "status": null, "parent": null }, { "path": "part/VIII/crossheading/management", "kind": "crossheading", "number": null, "heading": "Management", "url": null, "extent": null, "status": null, "parent": "part/VIII" }, { "path": "section/215", "kind": "section", "number": "215", "heading": "General.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-215", "extent": null, "status": null, "parent": "part/VIII/crossheading/management" }, { "path": "part/VIII/crossheading/accounts-and-information", "kind": "crossheading", "number": null, "heading": "Accounts and information", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/VIII" }, { "path": "section/216", "kind": "section", "number": "216", "heading": "Delivery of accounts.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-216", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VIII/crossheading/accounts-and-information" }, { "path": "section/217", "kind": "section", "number": "217", "heading": "Defective accounts.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-217", "extent": null, "status": null, "parent": "part/VIII/crossheading/accounts-and-information" }, { "path": "section/218", "kind": "section", "number": "218", "heading": "Non-resident trustees.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-218", "extent": null, "status": null, "parent": "part/VIII/crossheading/accounts-and-information" }, { "path": "section/218A", "kind": "section", "number": "218A", "heading": "Instruments varying dispositions taking effect on death", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-218A", "extent": null, "status": null, "parent": "part/VIII/crossheading/accounts-and-information" }, { "path": "section/218B", "kind": "section", "number": "218B", "heading": "Pensions: information powers", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-218B", "extent": null, "status": null, "parent": "part/VIII/crossheading/accounts-and-information" }, { "path": "section/219", "kind": "section", "number": "219", "heading": "Power to require information.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-219", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/VIII/crossheading/accounts-and-information" }, { "path": "section/219A", "kind": "section", "number": "219A", "heading": "Power to call for documents etc.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-219A", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/VIII/crossheading/accounts-and-information" }, { "path": "section/219B", "kind": "section", "number": "219B", "heading": "Appeal against requirement to produce documents etc.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-219B", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/VIII/crossheading/accounts-and-information" }, { "path": "section/220", "kind": "section", "number": "220", "heading": "Inspection of property.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-220", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/VIII/crossheading/accounts-and-information" }, { "path": "section/220A", "kind": "section", "number": "220A", "heading": "Exchange of information with other countries.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-220A", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/VIII/crossheading/accounts-and-information" }, { "path": "part/VIII/crossheading/determinations-and-appeals", "kind": "crossheading", "number": null, "heading": "Determinations , reviews and appeals", "url": null, "extent": "E+W+S+N.I.", "status": null, "parent": "part/VIII" }, { "path": "section/221", "kind": "section", "number": "221", "heading": "Notices of determination.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-221", "extent": null, "status": null, "parent": "part/VIII/crossheading/determinations-and-appeals" }, { "path": "section/222", "kind": "section", "number": "222", "heading": "Appeals against determinations.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-222", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VIII/crossheading/determinations-and-appeals" }, { "path": "section/223", "kind": "section", "number": "223", "heading": "Late notice of appeal.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-223", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VIII/crossheading/determinations-and-appeals" }, { "path": "section/223A", "kind": "section", "number": "223A", "heading": "Appeal: HMRC review or determination by tribunal", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-223A", "extent": null, "status": null, "parent": "part/VIII/crossheading/determinations-and-appeals" }, { "path": "section/223B", "kind": "section", "number": "223B", "heading": "Appellant requires review by HMRC", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-223B", "extent": null, "status": null, "parent": "part/VIII/crossheading/determinations-and-appeals" }, { "path": "section/223C", "kind": "section", "number": "223C", "heading": "HMRC offer review", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-223C", "extent": null, "status": null, "parent": "part/VIII/crossheading/determinations-and-appeals" }, { "path": "section/223D", "kind": "section", "number": "223D", "heading": "Notifying appeal to the tribunal", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-223D", "extent": null, "status": null, "parent": "part/VIII/crossheading/determinations-and-appeals" }, { "path": "section/223E", "kind": "section", "number": "223E", "heading": "Nature of review etc", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-223E", "extent": null, "status": null, "parent": "part/VIII/crossheading/determinations-and-appeals" }, { "path": "section/223F", "kind": "section", "number": "223F", "heading": "Effect of conclusions of review", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-223F", "extent": null, "status": null, "parent": "part/VIII/crossheading/determinations-and-appeals" }, { "path": "section/223G", "kind": "section", "number": "223G", "heading": "Notifying appeal to tribunal after review concluded", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-223G", "extent": null, "status": null, "parent": "part/VIII/crossheading/determinations-and-appeals" }, { "path": "section/223H", "kind": "section", "number": "223H", "heading": "Notifying appeal to tribunal after review offered but not accepted", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-223H", "extent": null, "status": null, "parent": "part/VIII/crossheading/determinations-and-appeals" }, { "path": "section/223I", "kind": "section", "number": "223I", "heading": "Interpretation of sections 223A to 223I", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-223I", "extent": null, "status": null, "parent": "part/VIII/crossheading/determinations-and-appeals" }, { "path": "section/224", "kind": "section", "number": "224", "heading": "Determination of appeal by tribunal.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-224", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VIII/crossheading/determinations-and-appeals" }, { "path": "section/225", "kind": "section", "number": "225", "heading": "Appeals from Special Commissioners.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-225", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/VIII/crossheading/determinations-and-appeals" }, { "path": "section/225A", "kind": "section", "number": "225A", "heading": "Extension of regulation-making powers.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-225A", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/VIII/crossheading/determinations-and-appeals" }, { "path": "part/VIII/crossheading/payment", "kind": "crossheading", "number": null, "heading": "Payment", "url": null, "extent": null, "status": null, "parent": "part/VIII" }, { "path": "section/226", "kind": "section", "number": "226", "heading": "Payment: general rules.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-226", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VIII/crossheading/payment" }, { "path": "section/226A", "kind": "section", "number": "226A", "heading": "Tax on notional pension property: withholding of benefits", "url": 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}, { "path": "section/229", "kind": "section", "number": "229", "heading": "Payment by instalments—woodlands.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-229", "extent": null, "status": null, "parent": "part/VIII/crossheading/payment" }, { "path": "section/230", "kind": "section", "number": "230", "heading": "Acceptance of property in satisfaction of tax.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-230", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VIII/crossheading/payment" }, { "path": "section/231", "kind": "section", "number": "231", "heading": "Powers to transfer property in satisfaction of tax.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-231", "extent": null, "status": null, "parent": "part/VIII/crossheading/payment" }, { "path": "section/232", "kind": "section", "number": "232", "heading": "Administration actions.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-232", 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"status": null, "parent": "part/VIII" }, { "path": "section/245", "kind": "section", "number": "245", "heading": "Failure to deliver accounts.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-245", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VIII/crossheading/penalties" }, { "path": "section/245A", "kind": "section", "number": "245A", "heading": "Failure to provide information etc.", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-245A", "extent": "E+W+S+N.I.", "status": null, "parent": "part/VIII/crossheading/penalties" }, { "path": "section/246", "kind": "section", "number": "246", "heading": ". . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .", "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-246", "extent": "E+W+S+N.I.", "status": "repealed", "parent": "part/VIII/crossheading/penalties" }, { "path": "section/247", "kind": "section", "number": "247", "heading": "Provision of incorrect information.", 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