OpenLegislation

Chapter I GENERAL

United Kingdom

  1. 160Market value.
  2. 161Related property.
  3. 162Liabilities.
  4. 162ALiabilities attributable to financing excluded property
  5. 162AALiabilities attributable to financing non-residents' foreign currency accounts
  6. 162BLiabilities attributable to financing certain relievable property
  7. 162CSections 162A, 162AA and 162B: supplementary provision
  8. 163Restriction on freedom to dispose.
  9. 164Transferor’s expenses.
  10. 165Tax on capital gains.
  11. 166Creditors’ rights.
  12. 167Life policies, etc.
  13. 168Unquoted shares and securities.
  14. 169Farm cottages.
  15. 170Leases for life, etc.

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.