Schedule 5 CONDITIONAL EXEMPTION: DEATHS BEFORE 7TH APRIL 1976C1
- Charge on failure of condition of exemption—objects
- Charge on failure of condition of exemption—buildings etc.
- Further undertaking on disposal
- Requirements of sale
Annotations
Modifications
- C1
By Finance Act 1985 s. 95,the functions of the Treasury were transferred to the Commissioners of Inland Revenue (“the Board”).
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.