Death within seven years of chargeable transfer Death within seven years of chargeable transferF1
Annotations
Textual amendments
- F1
Finance Act 1986 Sch. 19, para. 37(4)(a),with effect from 18March 1986.Originally
“three years”.
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.