Dormant assets Dormant assetsF1

S. 159A and cross-heading inserted (retrospective to 6.6.2022) by Finance (No. 2) Act 2023 (c. 30), s. 348(2)(4)

By Finance Act 1986 s. 100(1), on and after 25 July 1986 the Capital Transfer Tax Act 1984 may be cited as the Inheritance Tax Act 1984.