General rules General rules
- 199Dispositions by transferor.
- 200Transfer on death.
- 201Settled property.
- 202Close companies.
- 203Liability of spouse or civil partner.
- 204Limitation of liability.
- 205More than one person liable.
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.