Part II PROPERTY LEAVING MAINTENANCE FUNDS
- Charge to tax
- Exceptions from charge
- Rates of charge
- Maintenance fund following interest in possession
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.
Notes on Schedule 4
Modifications
- C1
By Finance Act 1985 s. 95,the functions of the Treasury were transferred to the Commissioners of Inland Revenue (“the Board”).