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Chapter III ALLOCATION OF EXEMPTIONS

  1. 36Preliminary.
  2. 37Abatement of gifts.
  3. 38Attribution of value to specific gifts.
  4. 39Attribution of value to residuary gifts.
  5. 39AOperation of sections 38 and 39 in cases of business or agricultural relief.
  6. 40Gifts made separately out of different funds.
  7. 41Burden of tax.
  8. 42Supplementary.

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.