Part V MISCELLANEOUS RELIEFS
United Kingdom
- IBUSINESS PROPERTY
- IIAGRICULTURAL PROPERTY
- 2A100% Relief allowance and 100% trust relief allowance
- IIIWOODLANDS
- IVTRANSFERS WITHIN THREE YEARS BEFORE DEATH
- VMISCELLANEOUS
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.