OpenLegislation

Miscellaneous Miscellaneous

United Kingdom

  1. 80Initial interest of settlor or spouse or civil partner.
  2. 81Property moving between settlements.
  3. 81AReversionary interests in relevant property
  4. 81BExcluded property: property to which section 80 applies
  5. 82Excluded property : property to which section 81 applies (old cases)
  6. 82AExcluded property: property to which section 81 applies (new cases)
  7. 83Property becoming settled on a death.
  8. 84Income applied for charitable purposes.
  9. 85Credit for annual charges under Finance Act 1975.

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.

Notes on Chapter III

Textual amendments

F1

Words in Pt. 3 Ch. 3 heading added (22.3.2006) by Finance Act 2006 (c. 25), s. 156, Sch. 20 para. 20(5)

Modifications

C1

See Finance Act 1990 s. 126—exemption for pools payments to trustees for football ground improvements in respect of events on or after 6April 1990.

C2

Pt. 3 Ch. 3 modified (22.7.2004) by Finance Act 2004 (c. 12), s. 283, Sch. 36 para. 57(1) (with s. 283(5))

C3

Pt. 3 Ch. 3 modified (22.7.2004) by Finance Act 2004 (c. 12), s. 283, Sch. 36 para. 56(2)(b) (with s. 283(5))

C4

Part III Chapter III (ss.58-85) excluded by Finance Act 1991 (c.31, SIF 63:1), s. 121(4).

Pt. III Ch. III (ss. 58-85) restricted (3.5.1994) by 1994 c. 9, s. 248