OpenLegislation

Part 1 Overseas property with value attributable to UK residential property or UK agricultural propertyF1F2

  1. Introductory
  2. Close company and partnership interests
  3. Loans

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

Words in Sch. A1 Pt. 1 heading inserted (with effect in accordance with Sch. 12 para. 20 of the amending Act) by Finance Act 2026 (c. 11), Sch. 12 paras. 18(2), 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.