Special cases Special cases
- 206. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
- 207Conditional exemption, etc.
- 208Woodlands.
- 209Succession in Scotland.
- 210Pension rights
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.