Paragraph 7A F1F2
In this Schedule “relevant UK property” means—
(a)
UK agricultural property, or
(b)
a UK residential property interest.
Annotations
Textual amendments
- F1
Sch. A1 inserted (with effect in accordance with Sch. 10 para. 9 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 10 para. 1 (with Sch. 10 para. 9(2))
- F2
Sch. A1 paras. 7A, 7B and cross-headings inserted (with effect in accordance with Sch. 12 para. 20 of the amending Act) by Finance Act 2026 (c. 11), Sch. 12 paras. 18(5), 20
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.