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Chapter IV SALE OF LAND FROM DECEASED’S ESTATE

United Kingdom

  1. 190Preliminary.
  2. 191The relief.
  3. 192Effect of purchases.
  4. 193Changes between death and sale.
  5. 194Leases.
  6. 195Valuation by reference to other interests.
  7. 196Sales to beneficiaries etc. and exchanges.
  8. 197Compulsory acquisition more than three years after death.
  9. 197ASales in fourth year after death.
  10. 198Date of sale or purchase.

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.