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Special cases—charges to tax Special cases—charges to tax

United Kingdom

  1. 70Property leaving temporary charitable trusts.
  2. 71Accumulation and maintenance trusts.
  3. 71ATrusts for bereaved minors
  4. 71BCharge to tax on property to which section 71A applies
  5. 71CSections 71A and 71B: meaning of “bereaved minor”
  6. 71DAge 18-to-25 trusts
  7. 71ECharge to tax on property to which section 71D applies
  8. 71FCalculation of tax charged under section 71E in certain cases
  9. 71GCalculation of tax charged under section 71E in all other cases
  10. 71HSections 71A to 71G: meaning of “parent”
  11. 72Property leaving employee trusts and newspaper trusts.
  12. 73Pre-1978 protective trusts.
  13. 74Pre-1981 trusts for disabled persons.
  14. 74AArrangements involving acquisition of interest in settled property etc
  15. 74BSection 74A: supplementary provision
  16. 74CInterpretation of sections 74A and 74B

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