# Inheritance Tax Act 1984, Paragraph 1


Property is not excluded property by virtue of section 6(1) or 48ZA if and to the extent that paragraph 2 or 3 applies to it.

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Source: https://www.legislation.gov.uk/ukpga/1984/51/schedule/A1/paragraph/1 (the official version)
Page: https://openlegislation.uk/inheritance-tax-act-1984/schedule-A1/paragraph-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.