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Chapter V MISCELLANEOUS

United Kingdom

  1. Successive charges
  2. Changes in distribution of deceased’s estate, etc.
  3. Mutual and voidable transfers
  4. Pension schemes, etc
  5. Payments to victims of persecution during Second World War era
  6. Emergency services
  7. Armed forces
  8. Foreign diplomats etc
  9. Constables and service personnel
  10. Apsley House and Chevening Estate
  11. Non-residents’ bank accounts
  12. Double taxation relief
  13. Dormant assets

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.