OpenLegislation

Chapter I BUSINESS PROPERTYC1C2

  1. 103Section 103
  2. 104The relief.
  3. 105Relevant business property.
  4. 106Minimum period of ownership.
  5. 107Replacements.
  6. 108Successions.
  7. 109Successive transfers.
  8. 109A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  9. 110Value of business.
  10. 111Value of certain shares and securities.
  11. 112Exclusion of value of excepted assets.
  12. 113Contracts for sale.
  13. 113ATransfers within seven years before death of transferor.
  14. 113BApplication of section 113A to replacement property.
  15. 114Avoidance of double relief.

Annotations

Modifications

C1

Pt. 5 Ch. 1 modified (16.7.1992) by Finance (No.2) Act 1992 (c. 48), s. 73, Sch. 14, para. 9(4).

C2

Pt. 5 Ch. 1 modified (temp.) (retrospective to 30.10.2024) by Finance Act 2026 (c. 11), Sch. 12 para. 15

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.