Chapter II CONDITIONAL EXEMPTION
United Kingdom
- 30Conditionally exempt transfers.
- 31Designation and undertakings.
- 32Chargeable events.
- 32AAssociated properties.
- 33Amount of charge under section 32.
- 34Reinstatement of transferor’s cumulative total.
- 35Conditional exemption on death before 7th April 1976.
- 35AVariation of undertakings.
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.