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Main charges and definitions Main charges and definitions

  1. 1Charge on transfers.
  2. 2Chargeable transfers and exempt transfers.
  3. 3Transfers of value.
  4. 3APotentially exempt transfers.
  5. 4Transfers on death.
  6. 5Meaning of estate.
  7. 6Excluded property.
  8. 6A“Long-term UK resident”: individuals
  9. 6B“Long-term UK resident”: young persons
  10. 6C“Long-term UK resident”: bodies corporate

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.