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Schedule 2 PROVISIONS APPLYING ON REDUCTION OF TAX

United Kingdom

  1. Interpretation
  2. Death within seven years of potentially exempt transfer
  3. Death within seven years of chargeable transfer
  4. Settlement without interest in possession
  5. Disposal of trees etc. following exemption on death
  6. Conditionally exempt transfers
  7. Maintenance funds for historic buildings
  8. Relevant dependant with pension fund inherited from member over 75

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.