Chapter IV TRANSFERS WITHIN THREE YEARS BEFORE DEATH
- 131The relief.
- 132Wasting assets.
- 133Shares—capital receipts.
- 134Payments of calls.
- 135Reorganisation of share capital, etc.
- 136Transactions of close companies.
- 137Interests in land.
- 138Leases.
- 139Other property.
- 140Interpretation.
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.