Chapter 2A 100% Relief allowance and 100% trust relief allowanceF1
- 124D100% relief allowance
- 124ETransfer of unused 100% relief allowance
- 124FClaims under section 124E
- 124G100% trust relief allowance (relevant property)
- 124HTrust maximum allowance
- 124ITrust maximum allowance (qualifying pre-commencement settlements)
- 124J100% trust relief allowance (special trusts)
- 124K100% trust relief allowance (age 18-to-25 trusts)
Annotations
Textual amendments
- F1
Pt. 5 Ch. 2A inserted (with effect in accordance with Sch. 12 para. 17 of the amending Act) by Finance Act 2026 (c. 11), Sch. 12 paras. 4, 17
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.