Chapter III WOODLANDS
- 125The relief.
- 126Charge to tax on disposal of trees or underwood.
- 127Amount subject to charge.
- 128Rate of charge.
- 129Credit for tax charged.
- 130Interpretation.
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.