Chapter I GENERAL

1. 18Transfers between spouses or civil partners.
2. 19Annual exemption.
3. 20Small gifts.
4. 21Normal expenditure out of income.
5. 22Gifts in consideration of marriage or civil partnership.
6. 23Gifts to charities or registered clubs.
7. 24Gifts to political parties.
8. 24AGifts to housing associations.
9. 25Gifts for national purposes, etc.
10. 26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
11. 26APotentially exempt transfer of property subsequently held for national purposes etc.
12. 27Maintenance funds for historic buildings, etc.
13. 28Employee trusts.
14. 28AEmployee-ownership trusts
15. 29Loans—modifications of exemptions.
16. 29AAbatement of exemption where claim settled out of beneficiary’s own resources.