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Payment Payment

  1. 226Payment: general rules.
  2. 226ATax on notional pension property: withholding of benefits
  3. 226BTax on notional pension property: direct payment by scheme administrator
  4. 227Payment by instalments—land, shares and businesses.
  5. 228Shares, etc. within section 227.
  6. 229Payment by instalments—woodlands.
  7. 230Acceptance of property in satisfaction of tax.
  8. 231Powers to transfer property in satisfaction of tax.
  9. 232Administration actions.

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.