OpenLegislation

Miscellaneous Miscellaneous

United Kingdom

  1. 262Tax chargeable in certain cases of future payments, etc.
  2. 263Annuity purchased in conjunction with life policy.
  3. 264Transfers reported late.
  4. 265Chargeable transfers affecting more than one property.
  5. 266More than one chargeable transfer on one day.
  6. 267Persons treated as domiciled in United Kingdom.
  7. 267ZAElection to be treated as domiciled in United Kingdom
  8. 267ZBSection 267ZA: further provision about election
  9. 267ZCElection to be treated as a long-term UK resident
  10. 267ZDFurther provision about elections under section 267ZC
  11. 267ZESubject of domicile election treated as a long-term UK resident
  12. 267ZFDouble taxation conventions operating by reference to deemed domicile
  13. 267ALimited liability partnerships.

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.