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Schedule 1A Gifts to charities etc: tax charged at lower rateF1

  1. Application of this Schedule
  2. The relief
  3. The components of the estate
  4. The donated amount
  5. The baseline amount
  6. Rules for determining whether charitable giving condition is met
  7. Election to merge parts of the estate
  8. Opting out
  9. Elections: procedure
  10. General interpretation

Annotations

Textual amendments

F1

Sch. 1A inserted (with effect in accordance with Sch. 33 para. 10(1) of the amending Act) by Finance Act 2012 (c. 14), Sch. 33 para. 1

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.