Part I GENERAL
United Kingdom
- Main charges and definitions
- Rates
- Dispositions that are not transfers of value (and omissions that do not give rise to deemed dispositions)
Notes on the whole Act
Textual amendments
- F1
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.