# Inheritance Tax Act 1984, Schedule


TABLE OF DERIVATIONS
Note: The following abbreviations are used in this Table:—
1975
= The Finance Act 1975 (c. 7)
1975 c. 21
= The Criminal Procedure (Scotland) Act 1975 (c. 21)
1976
= The Finance Act 1976 (c. 40)
1977
= The Finance Act 1977 (c. 36)
1978
= The Finance Act 1978 (c. 42)
1979 c. 14
= The Capital Gains Tax Act 1979 (c. 14)
1979 c. 46
= The Ancient Monuments and Archaeological Areas Act 1979 (c. 46)
1980
= The Finance Act 1980 (c. 48)
1980 c. 17
= The National Heritage Act 1980 (c. 17)
1981
= The Finance Act 1981 (c. 35)
1981 c. 54
= The Supreme Court Act 1981 (c. 54)
1981 c. 55
= The Armed Forces Act 1981 (c. 55)
1981 c. 61
= The British Nationality Act 1981 (c. 61)
1981 c. 66
= The Compulsory Purchase (Vesting Declarations) Act 1981 (c. 66)
1982
= The Finance Act 1982 (c. 39)
1982 c. 48
= The Criminal Justice Act 1982 (c. 48)
1982 c. 50
= The Insurance Companies Act 1982 (c. 50)
1983
= The Finance Act 1983 (c. 28)
1983 (No. 2)
= The Finance (No. 2) Act 1983 (c. 49)
1983 c. 20
= The Mental Health Act 1983 (c. 20)
1984
= The Finance Act 1984 (c. 43)
S.I. 1979/927
= The Capital Transfer Tax (Northern Ireland Consequential Amendment) Order 1979
S.I. 1979/1575 (N.I.14)
= The Administration of Estates (Northern Ireland) Order 1979
S.I. 1982/1585
= The Capital Transfer Tax (Interest on Unpaid Tax) Order 1982
S.I. 1983/879
= The Transfer of Functions (Arts, Libraries and National Heritage) Order 1983
S.I. 1984/703 (N.I.3)
= The Fines and Penalties (Northern Ireland) Order 1984
S.R.(N.I.) 1976/80
= The Department (Transfer of Functions) Order (Northern Ireland) 1976
Provision
Derivation
1
1975 s.19(1).
2(1)(2)
1975 s.20(5), (6).
(3)
1975 s.51(2A); 1982 Sch.17, para.5.
3(1)(2)
1975 s.20(2), (3).
(3)
1975 s.20(7); 1978 s.74(1).
(4)
1975 s.51(2).
4(1)
1975 s.22(1).
(2)
1975 s.22(9).
5(1)(2)
1975 s.23(1), (2).
(3)
1975 Sch.10, para.1(1); 1984 Sch.21, para.16.
(4)
1975 s.51(1), Sch.10, para.1(2).
(5)
1975 Sch.10, para.1(3).
6(1)
1975 s.24(2).
(2)
1975 Sch.7, para.3(1).
(3)
1975 Sch.7, para.5(1).
(4)
1975 Sch.7, para.6.
7(1)
1975 s.37(1); 1981 s.93(1); 1983 Sch.9, para.3.
(2)(3)
1975 s.37(2), (3).
8
1982 s.91(1) to (4).
9
1980 s.85(3); 1982 s.91(5).
10(1)(2)
1975 s.20(4).
(3)
1975 s.20(4), (7); 1978 s.74(1).
11
1975 s.46.
12
1976 s.89(1) to (5).
13(1)
1976 s.90(1).
(2)
1976 s.90(3); 1978 Sch.11, para.3(1).
(3)(4)
1976 s.90(4); 1978 Sch.11, para.3(2).
(5)
1976 s.90(5)
14
1976 s.91(1), (2).
15
1976 s.92(1).
16(1)
1981 s.97(1).
(2)
1981 s.97(2); 1984 s.107(3).
17
1975 s.47(1B), (3); 1976 ss.121(1), 123(6); 1978 s.68(1).
18(1)
1975 Sch.6, para.1(1); 1976 s.94(2).
(2)
1975 Sch.6, para.1(2); 1976 s.94(3); 1982 s.92(1).
(3)
1975 Sch.6, para.15(1), (2).
(4)
1975 Sch.6, para.15(5).
19(1) to (3)
1975 Sch.6, para.2(1), (2); 1981 s.94(1).
(4)
1975 Sch.6, para.2(3).
(5)
1975 Sch.6, para.8.
20(1)
1975 Sch.6, para.4(1); 1980 s.86(3); 1981 s.94(2).
(2)
1975 Sch.6, para.4(2).
(3)
1975 Sch.6, para.8.
21(1) to (4)
1975 Sch.6, para.5(1) to (3).
(5)
1975 Sch.6, para.8.
22(1) to (5)
1975 Sch.6, para.6.
(6)
1975 Sch.6, para.8.
23(1)
1975 Sch.6, para.10(1).
(2)
1975 Sch.6, para.15(1), (2), (3)(a), (4)(b).
(3)
1975 Sch.6, para.15(3)(b), (4)(a).
(4)
1975 Sch.6, para.15(3)(bb)(bc), (4)(a); 1976 s.95(2).
(5)
1975 Sch.6, para.15(3)(c).
(6)
1975 Sch.6, para.10(3), 15(5).
24(1)(2)
1975 Sch.6, para.11(1), (2).
(3)
1975 Sch.6, para.15(1), (2), (3), (4); 1976 s.95(2).
(4)
1975 Sch.6, para.15(5).
25(1)
1975 Sch.6, para.12.
(2)
1975 Sch.6, para.15(1), (2), (3), (4), (5); 1976 s.95(2).
26(1)
1975 Sch.6, para.13(1).
(2)
1975 Sch.6, para.13(2); 1976 s.85.
(3)
1975 Sch.6, para.13(3); 1976 s.111(4).
(4)
1975 Sch.6, para.13(4); 1976 s.111(4).
(5)(6)
1975 Sch.6, para.13(5), (6).
(7)
1975 Sch.6, para.15(1), (2), (3), (4), (5); 1976 s.95(2).
(8)(9)
1975 Sch.6, para.13(7), (8).
27
1982 s.95(1), (2).
28
1978 s.67(1) to (6).
29(1)
1976 s.117(1).
(2)
1976 s.117(2), (6).
(3)(4)
1976 s.117(3), (4).
(5)
1976 s.117(5), (6); 1983 (No.2) s.9(2).
30
1976 s.76(1) to (4).
31
1976 s.77.
32
1976 s.78.
33(1)
1976 s.79(1); 1982 Sch.17, para.24(2).
(2)
1976 s.82A(5)(a); 1982 Sch.17, para.26.
(3)(4)
1976 s.79(3), (4).
(5)
1976 s.82A(1), (2), (3); 1982 Sch.17, para.26.
(6)
1976 s.82A(4); 1982 Sch.17, para.26.
(7)
1976 s.79(7).
34(1)
1976 s.80(1).
(2)
1976 s.80(2); 1982 Sch.17, para.25(2), (3).
(3)
1976 s.80(3); 1982 Sch.17, para.25(2), (3).
(4)
1976 s.80(4).
35(1)
(2)
1976 s.83(3).
(3)
1976 s.83(4).
36
1975 Sch.6, para.16; 1976 s.96(2), Sch.11, para.5; 1982 s.95(3).
37
1975 Sch.6, paras.17, 18.
38(1)
1975 Sch.6, para.19(1); 1976 s.96(3).
(2)
1975 Sch.6, para.19(2).
(3)
1975 Sch.6, para.19(3); 1976 s.96(4).
(4)
1975 Sch.6, para.19(3A); 1976 s.96(4).
(5)
1975 Sch.6, para.19(3B); 1976 s.96(4).
(6)
1975 Sch.6, para.19(4).
39
1975 Sch.6, para.20.
40
1975 Sch.6, para.21.
41
1975 Sch.6, para.22; 1976 s.96(5).
42(1)(2)
1975 Sch.6, para.23(1), (2).
(3)
1975 Sch.6, para.23(3); 1976 s.96(6).
(4)
1975 Sch.6, para.22A(1), (2), (4); 1976 s.96(7).
43(1) to (3)
1975 Sch.5, para.1(1) to (3).
(4)
1975 Sch.5, para.1(4), (5); 1980 s.93(2)(a).
(5)
1975 Sch.5, para.1(10).
44(1)
1975 Sch.5, para.1(1), (6).
(2)
1975 Sch.5, para.1(8); 1982 Sch.17, para.16; 1984 Sch.21, para.10.
45
1975 Sch.5, para.1(1), (7).
46
1975 Sch.5, para.1(9); 1976 Sch.14, para.10; 1980 s.93(2)(b).
47
1975 s.51(1); 1980 s.93(1).
48(1)
1975 s.24(3); 1976 s.120(1); 1981 s.104(3).
(2)
1976 s.120(2); 1981 s.104(3).
(3)
1975 Sch.5, para.2(1).
(4)
1975 Sch.7, para.3(1), (2); 1982 Sch.17, para.19(2), (3).
(5)
1975 Sch.7, para.3(2A); 1978 s.72; 1982 Sch.17, para.19(4).
(6)
1975 Sch.7, para.3(2AA); 1984 s.104(2).
(7)
1975 Sch.7, para.3(4); 1982 Sch.17, para.19(5).
49(1)
1975 Sch.5, para.3(1).
(2)
1978 s.69(7).
50(1) to (3)
1975 Sch.5, para.3(2) to (4).
(4)
1975 Sch.5, para.3(4), (7).
(5)(6)
1975 Sch.5, para.3(5), (6).
51(1)
1975 Sch.5, para.4(1).
(2)
1975 s.46(5).
(3)
1975 Sch.5, para.4(10); 1983 Sch.9, para.5.
52(1)
1975 Sch.5, para.4(2).
(2)
1975 Sch.5, para.4(4).
(3)(4)
1975 Sch.5, para.4(9), (10).
53(1)
1975 Sch.5, para.4(11).
(2)
1975 Sch.5, para.4(3).
(3)
1975 Sch.5, para.4(5).
(4)
1975 Sch.5, para.4(6); 1976 s.110(2).
(5)
1975 Sch.5, para.4(5), (6); 1976 s.110(2); 1978 s.69(1); 1981 s.104(1).
(6)
1978 s.69(6).
(7)(8)
1978 s.69(8).
54(1)
1975 s.22(2).
(2)
1975 s.22(3); 1976 s.110(1).
(3)
1975 s.22(2), (3); 1976 s.110(1); 1978 s.69(1), (6); 1981 s.104(1).
(4)
1975 s.22(9).
55(1)
1975 s.23(3).
(2)
1975 s.20(4).
56(1)
1975 Sch.6, para.15(2A); 1981 s.104(2); 1982 s.95(2).
(2)
1975 Sch.6, para.15(4A); 1976 s.95(3); 1978 s.69(4).
(3)
1975 Sch.6, para.15(3)(ba), (4B); 1976 s.95(2); 1978 s.69(5); 1982 s.95(2).
(4)
1975 Sch.6, para.15(4B); 1978 s.69(5); 1982 s.95(2).
(5)
1978 s.69(6).
(6)
1976 s.117(1), (6).
(7)
1976 s.95(4); 1978 s.69(8).
(8)
1978 s.69(8).
57(1) to (4)
1981 s.94(3) to (6).
(5)
1982 s.95(1).
58(1)(2)
1982 s.102(1), (2).
(3)
1982 s.126(2).
59(1)(2)
1982 s.103(1), (2).
(3)
1982 s.103(3); 1982 c.50 Sch.5, para.28(a).
60
1982 s.104.
61(1)
1976 ss.82(11), 82A(7); 1982 s.105(1), Sch.17, para.26.
(2) to (4)
1982 s.105(2) to (4).
62
1982 s.106.
63
1976 s.82(6); 1982 s.126(1), Sch.17, para.26.
64
1982 s.107.
65
1982 s.108.
66(1) to (4)
1982 s.109(1) to (4).
(5)
1975 s.20(5); 1982 s.109(5).
(6)
1982 s.110(7), Sch.15, para.2.
67(1)(2)
1982 s.110(1), (2).
(3)
1975 s.20(5); 1982 s.110(3).
(4)
1975 s.20(5); 1982 s.110(3), Sch.15, para.3.
(5) to (7)
1982 s.110(4) to (6).
68(1) to (3)
1982 s.111(1) to (3).
(4)
1975 s.20(5); 1982 s.111(4).
(5)
1982 s.111(5).
(6)
1982 Sch.15, paras.4(1), 5, 6, to 8.
69
1982 s.112.
70(1) to (6)
1982 s.113(1) to (6).
(7)
1982 s.113(6A); 1984 s.102(1).
(8)
1982 s.113(7); 1984 s.102(2).
(9)
1982 s.113(8), Sch.15, paras.6 to 8.
(10)
1982 s.113(9).
71(1) to (4)
1982 s.114(1) to (4).
(5)
1982 s.114(5); 1984 s.102(1).
(6) to (8)
1982 s.114(6) to (8).
72(1) to (4)
1982 s.116(1) to (4).
(5)
1982 s.116(5); 1984 s.102(1).
(6)
1982 s.116(6).
73(1)
1982 s.118(1)(a).
(2)
1982 s.118(2), (4).
(3)
1982 s.118(3); 1984 s.102(1).
74(1)
1975 Sch.5, para.19(1) (pre-1981); 1981 s.103; 1982 s.118(1)(b).
(2)
1982 s.118(2), (4).
(3)
1982 s.118(3); 1984 s.102(1).
(4)
1975 Sch.5, para.19(4) (pre-1981); 1977 s.51(5); 1983 c.20 Sch.4, para.40.
75
1982 s.115.
76(1)
1982 s.119(1).
(2)
1975 Sch.6, para.13(7); 1976 s.111(4); 1982 s.119(2).
(3) to (8)
1982 s.119(3) to (8).
77
78(1)(2)
1976 s.81(1), (2); 1982 Sch.17, para.26.
(3)
1976 ss.81(3), 82A(1) to (4), 83(3A); 1982 Sch.17, paras.26, 27.
(4)
1976 s.82A(5), (7); 1982 Sch.17, para.26.
(5)
1976 s.82A(6); 1982 Sch.17, para.26.
(6)
1976 s.81(4); 1982 Sch.17, para.26.
79(1) to (7)
1976 s.82(1) to (7); 1982 Sch.17, para.26.
(8)(9)
1976 s.82(9), (10); 1982 Sch.17, para.26.
(10)
1976 s.83(4).
80(1)
1982 s.120(1); 1984 Sch.21, para.25.
(2)(3)
1982 s.120(2), (3).
81
1982 s.121; 1984 s.101(1), Sch.21, para.25.
82(1)
1982 s.122(1); 1984 Sch.21, para.26.
(2)(3)
1982 s.122(2), (3).
83
1982 s.123; 1984 Sch.21, para.25.
84
1982 s.124; 1984 Sch.21, para.26.
85
1982 s.125.
86(1)
1975 Sch.5, para.17(1); 1982 s.98(2).
(2)
1975 Sch.5, para.17(1A); 1982 s.98(4).
(3)
1975 Sch.5, para.17(2); 1982 s.98(5).
(4)
1975 Sch.5, para.17(3); 1984 Sch.21, para.12.
(5)
1975 Sch.5, para.17(4A); 1976 s.107(2).
87(1)
1975 Sch.5, para.17A(1); 1976 s.108(1); 1982 s.98(6).
(2)(3)
1975 Sch.5, para.17A(2), (3); 1976 s.108(1).
88(1)
1975 Sch.5, para.18(1); 1978 s.71(2).
(2)
1975 Sch.5, para.18(2); 1978 s.71(1).
89(1) to (3)
1975 Sch.5, para.19(1) to (3); 1981 s.103.
(4)
1975 Sch.5, para.19(4); 1981 s.103; 1983 c.20 Sch.4, para.40.
90
1975 Sch.5, para.19A; 1976 s.109.
91(1)
1975 Sch.5, para.22(1); 1984 Sch.21, para.13.
(2)
1975 Sch.5, para.22(2).
92
1975 Sch.5, para.22A(1), (2); 1976 s.105(1).
93
1975 s.47(4).
94(1)
1975 s.39(1), (9).
(2)
1975 s.39(2); 1976 s.118(6).
(3)
1975 s.39(6A); 1976 s.118(1).
(4)
1975 s.39(4).
(5)
1975 Sch.6, para.8; 1976 s.118(8).
95
1975 s.39(8D); 1976 s.118(1).
96
1975 s.39(8A); 1976 s.118(1).
97
1975 s.39(8B); (8C); 1976 s.118(1).
98(1)
1975 s.39(5); 1976 s.118(7).
(2)
1975 s.39(6).
99(1)
1975 Sch.5, para.24(1); 1976 s.118(5); 1984 Sch.21, para.14(2).
(2)
1975 Sch.5, para.24(2); 1982 s.99(2).
(3)
1975 Sch.5, para.24(3).
100
1976 s.118(2), (3).
101(1)
1975 Sch.5, para.24(5); 1982 s.99(3); 1984 Sch.21, para.14(3).
(2)
1975 Sch.5, para.24(5A); 1982 s.99(4).
102(1)
1975 s.39(6), Sch.5, para.24(6); 1982 s.99(5).
(2)
1975 s.39(8).
103(1)
1976 Sch.10, para.1; 1982 Sch.17, para.30.
(2)
1976 Sch.10, para.13(1).
(3)
1976 Sch.10, para.3(1).
104(1)
1976 Sch.10, para.2(1), (1A); 1978 s.64(2); 1982 s.100(2); 1983 (No.2) s.10(1).
(2)
1976 Sch.10, para.2(2).
105(1)
1976 Sch.10, para.3(1); 1978 s.64(3); 1981 s.100(3).
(2)
1976 Sch.10, para.3(1A); 1978 s.64(4).
(3)(4)
1976 Sch.10, para.3(2), (3).
(5)
1976 Sch.10, para.3(5).
(6)
1976 Sch.10, para.3(6); 1981 s.100(4).
106
1976 Sch.10, para.4(1).
107(1)
1976 Sch.10, para.4(1).
(2)(3)
1976 Sch.10, para.4(2), (3).
(4)
1976 Sch.10, para.4(5); 1978 s.64(5); 1979 c.14 Sch.7, para.9.
108
1976 Sch.10, para.4(4).
109
1976 Sch.10, para.5.
110
1976 Sch.10, para.6.
111
1976 Sch.10, para.7.
112
1976 Sch.10, para.8.
113
1976 Sch.10, para.3(4).
114(1)
1976 Sch.10, para.10; 1981 s.96(3)(d).
(2)
1976 Sch.10, para.11.
115(1)
1981 Sch.14, para.1(1); 1982 Sch.17, para.34.
(2)(3)
1981 Sch.14, para.1(2), (3).
(4)
1984 s.107(1).
(5)
1981 Sch.14, para.1(4).
116(1)
1981 Sch.14, para.2(1).
(2)
1981 Sch.14, para.2(2); 1983 (No.2) s.10(2).
(3)
1981 Sch.14, para.2(3).
(4)
1981 Sch.14, para.2(4); 1983 (No.2) s.10(2).
(5) to (7)
1981 Sch.14, para.2(5) to (7).
117
1981 Sch.14, para.3.
118
1981 Sch.14, para.4.
119
1981 Sch.14, para.5.
120(1)
1981 Sch.14, para.7.
(2)
1981 Sch.14, para.6.
121
1981 Sch.14, para.8.
122(1)(2)
1981 Sch.14, para.9.
(3)
1981 Sch.14, para.10.
123(1)
1981 Sch.14, para.11.
(2) to (4)
1981 Sch.14, para.12.
(5)
1981 Sch.14, para.13.
124
1981 Sch.14, para.14.
125(1)
1975 Sch.9, paras.1(1), 5(1); 1981 s.96(3)(a).
(2)
1975 Sch.9, para.1(1).
(3)
1975 Sch.9, para.1(2).
126(1)
1975 Sch.9, para.2(1).
(2)(3)
1975 Sch.9, para.2(3), (4).
127(1)
1975 Sch.9, para.3(1).
(2)
1975 Sch.9, para.3(2); 1978 s.65(1).
128
1975 Sch.9, para.3(1).
129
1975 Sch.9, para.4.
130(1)
1975 Sch.9, para.6(1).
(2)
1975 Sch.9, para.6(2); 1976 s.75.
131(1)
1976 s.99(1).
(2)
1976 s.99(2), (3).
(3)
1976 s.99(6).
132(1)
1976 s.99(4).
(2)
1976 s.99(7).
133
1976 Sch.12, para.2.
134
1976 Sch.12, para.3.
135(1)(2)
1976 Sch.12, para.4(1), (2); 1979 c.14 Sch.7, para.9.
(3) to (5)
1976 Sch.12, para.4(3) to (5).
136
1976 Sch.12, para.5.
137
1976 Sch.12, para.6.
138(1)
1976 Sch.12, para.7(1).
(2)
1976 Sch.12, para.7(2); 1979 c.14 Sch.7, para.9.
139(1) to (3)
1976 Sch.12, para.8.
(4)
1976 Sch.12, para.9.
140(1)
1976 Sch.12, para.1.
(2)
1976 s.99(5).
141
1981 s.101(1) to (7).
142(1) to (4)
1978 s.68(1) to (4).
(5)(6)
1978 s.68(5).
(7)
1978 s.68(4); 1980 s.93(3).
143
1975 s.47(1B); 1976 s.121(1).
144
1975 s.47(1A), (1AA); 1976 s.121(1); 1982 Sch.17, para.4; 1984 s.103.
145
1975 s.47(3).
146(1) to (5)
1976 s.122(1) to (5).
(6)
1976 s.122(6); 1982 Sch.17, para.29.
(7)
1976 s.122(7).
(8)
1976 s.122(7A); 1980 s.92.
(9)
1976 s.122(8A); S.I. 1979/927.
147(1) to (4)
1976 s.123(1) to (4).
(5) to (9)
1976 s.123(7) to (11).
148(1)
1976 s.86(1); 1981 s.93(2).
(2) to (4)
1976 s.86(2) to (4).
(5)
1976 s.86(6); 1980 s.87(2); 1981 s.96(3)(b).
149(1)
1976 s.87(1); 1981 s.93(3).
(2) to (4)
1976 s.87(2) to (4).
(5)
1976 s.87(5); 1980 s.87(3).
(6)
1976 s.87(5A); 1980 s.87(4); 1981 s.96(3)(c).
(7)
1976 s.87(6).
(8)(9)
1976 s.87(8), (9).
150
1976 s.88(1), (2).
151(1)
1975 Sch.5, para.16(1); 1976 Sch.14, para.18.
(2) to (4)
1975 Sch.5, para.16(2) to (4).
(5)
1975 Sch.5, para.16(6); 1982 Sch.17, para.17.
152
1975 Sch.7, para.2.
153(1)
1975 Sch.7, para.4(1).
(2)
1975 Sch.7, para.4(2); 1984 Sch.21, para.15.
(3)(4)
1975 Sch.7, para.4(3), (4).
154(1)(2)
1975 Sch.7, para.1(1), (2).
(3)
1981 c.55 Sch.5, saving.
155(1)
1975 Sch.7, para.6(1), (2); 1981 c.61, s.51(3).
(2) to (6)
1975 Sch.7, para.6(3) to (7).
(7)
1975 Sch.7, para.6(9).
156
1981 s.135; 1982 s.100.
157
1982 s.96(1) to (5).
158
1975 Sch.7, para.7.
159
1975 Sch.7, para.8; 1976 s.125.
160
1975 s.38(1).
161(1)
1975 Sch.10, para.7(1).
(2)
1975 Sch.10, para.7(2); 1976 s.103(1).
(3) to (5)
1975 Sch.10, para.7(3) to (5).
162(1)
1975 Sch.10, para.1(5).
(2)
1975 Sch.10, para.1(4).
(3)
1975 Sch.10, para.1(2).
(4)
1975 Sch.10, para.2.
(5)
1975 Sch.10, para.3.
163(1)
1975 Sch.10, para.5(1); 1984 Sch.21, para.17.
(2)(3)
1975 Sch.10, para.5(2), (3).
164
1975 s.51(1); Sch.10, para.6.
165(1)
1975 Sch.10, para.4(1); 1979 c.14 Sch.7, paras.8, 9.
(2)
1975 Sch.10, para.4(2); 1982 Sch.17, para.20.
(3)
1984 Sch.14, para.16.
166
1975 Sch.10, para.10.
167(1)
1975 Sch.10, para.11(1).
(2)
1975 Sch.10, para.11(2); 1976 ss.86(7), 87(5B); 1978 s.73(1); 1980 s.87(2), (4).
(3)(4)
1975 Sch.10, para.11(3), (4).
(5)
1975 Sch.10, para.11(5); 1982 Sch.17, para.22.
168
1975 Sch.10, para.13.
169(1)
1975 Sch.10, para.12(1).
(2)
1975 Sch.10, para.12(2); 1984 s.107(2).
170
1975 Sch.10, para.8.
171(1)
1975 Sch.10, para.9(1)(a).
(2)
1975 Sch.10, para.9(2); 1976 s.118(9).
172
1975 Sch.10, para.9(1)(b).
173
1975 Sch.10, para.9(1)(d).
174(1)
1975 Sch.10, para.9(1)(e),(f); 1984 s.96(8), Sch.9, para.14.
(2)
1975 s.51(1), Sch.10, para.9(2A); 1976 s.100(1).
175
1975 Sch.10, para.9(1)(c).
176
1975 Sch.10, para.9A; 1976 s.102(1); 1982 Sch.17, para.21.
177(1)
1981 s.98(1).
(2)
1982 s.97(1).
(3)
1981 s.98(1); 1982 s.97(1).
(4)
1982 s.97(2).
178(1)
1975 s.51(1), Sch.10, para.14(1).
(2)
1976 s.104.
(3)
1975 Sch.10, para.14(2).
(4)
1975 Sch.10, para.19.
(5)
1975 Sch.10, para.21.
179(1)
1975 Sch.10, para.15.
(2)
1975 Sch.10, para.16.
(3)
1975 Sch.10, para.20.
180(1)
1975 Sch.10, para.17.
(2)(3)
1975 Sch.10, para.18(1), (2).
181
1975 Sch.10, para.25.
182
1975 Sch.10, para.26.
183(1)(2)
1975 Sch.10, para.27(1), (2); 1979 c.14 Sch.7, para.9.
(3) to (6)
1975 Sch.10, para.27(3) to (6).
184
1975 Sch.10, para.24.
185(1)(2)
1975 Sch.10, para.28(1), (2).
(3)
1975 Sch.10, para.18(2).
186
1975 Sch.10, para.23.
187(1)
1975 Sch.10, para.29(1); 1979 c.14 Sch.7, para.9.
(2) to (6)
1975 Sch.10, para.29(2) to (6).
188
1975 Sch.10, para.30.
189
1975 Sch.10, para.22.
190(1)
1975 s.51(1), Sch.10, para.31(1); 1976 s.101(2), Sch.13.
(2)
1975 Sch.10, para.32(4); 1976 s.101(2), Sch.13.
(3)
1975 Sch.10, para.31(2); 1976 s.101(2), Sch.13.
(4)
1975 Sch.10, para.39; 1976 s.101(2), Sch.13.
191
1975 Sch.10, para.32(1) to (3); 1976 s.101(2), Sch.13.
192
1975 Sch.10, para.37; 1976 s.101(2), Sch.13.
193
1975 Sch.10, para.33; 1976 s.101(2), Sch.13.
194(1)
1975 Sch.10, para.34(1); 1976 s.101(2), Sch.13.
(2)
1975 Sch.10, para.34(2); 1976 s.101(2), Sch.13; 1979 c.14 Sch.7, para.9.
195
1975 Sch.10, para.35; 1976 s.101(2), Sch.13.
196
1975 Sch.10, para.36; 1976 s.101(2), Sch.13.
197
1975 Sch.10, para.38; 1976 s.101(2), Sch.13.
198(1) to (3)
1975 Sch.10, para.40(1) to (3); 1976 s.101(2), Sch.13.
(4)
1975 Sch.10, para.40(4); 1976 s.101(2), Sch.13; 1981 c.66 Sch.3, para.2.
199(1)
1975 s.25(2), (9).
(2)
1975 s.25(4).
(3)
1975 s.26(1).
(4)
1975 s.25(6).
(5)
1975 s.25(10).
200(1)
1975 s.25(5).
(2)
1975 s.26(1).
(3)
1975 s.25(5).
(4)
1975 s.25(6), (10).
201(1)
1975 s.25(3); 1982 Sch.17, para.1.
(2)
1975 s.25(4).
(3)
1976 Sch.14, para.20.
(4)
1975 Sch.5, para.1(8).
(5)
1975 s.25(9); 1982 Sch.17, para.2.
(6)
1975 s.25(10).
202(1)
1975 s.39(3), Sch.5, para.24(1); 1984 Sch.21, para.14(2).
(2)
1975 s.39(3)(a), (b).
(3)
1975 s.39(3)(c).
(4)
1975 s.26(2); 1984 Sch.21, para.3(b).
203(1)
1975 s.25(8); 1976 s.119(1).
(2) to (4)
1976 s.119(2) to (4).
204(1) to (4)
1975 s.27(1) to (4).
(5)
1975 s.27(5); 1981 s.46(8).
(6)(7)
1975 s.27(6), (7).
205
1975 s.25(1).
206
1975 s.26(3).
207(1)
1976 s.78(2), (3).
(2)
1976 s.78(3); 1977 s.53.
(3)
1976 s.82(8); 1982 Sch.17, para.26.
(4)
1975 ss.32(1), 34(3).
(5)
1975 ss.32(2), 34(4); 1977 s.53.
208
1975 Sch.9, para.2(2).
209(1)
1975 s.26(4).
(2)(3)
1976 s.123(5).
210
1975 Sch.5, para.16(3).
211(1)(2)
1975 s.28(1); 1983 (No.2) s.13(1).
(3)
1975 s.28(1A); 1983 (No.2) s.13(1).
(4)
1975 s.28(8); 1983 (No.2) s.13(2).
212(1) to (3)
1975 s.28(3) to (5).
(4)
1975 s.28(8); 1983 (No.2) s.13(2).
213
1975 s.28(2).
214(1)(2)
1975 s.28(6), (7).
(3)
1975 s.28(8); 1983 (No.2) s.13(2).
215
1975 Sch.4, para.1.
216(1)
1975 Sch.4, para.2(1); 1976 Sch.14, para.4; 1982 Sch.17, para.7.
(2)
1975 Sch.4, para.2(2A); 1980 s.94(4); 1983 Sch.9, para.4.
(3)(4)
1975 Sch.4, para.2(2), (3); 1982 Sch.17, para.7.
(5)
1975 Sch.4, para.2(4); 1980 s.94(5).
(6)
1975 Sch.4, para.2(5); 1980 s.94(6).
(7)
1975 Sch.4, para.2(7); 1976 Sch.11, para.3; 1982 Sch.17, para.7.
217
1975 Sch.4, para.3.
218(1)(2)
1975 Sch.4, para.4(1), (2).
(3)
1975 Sch.4, para.4(3); 1982 Sch.17, para.8.
219
1975 Sch.4, para.5.
220(1)
1975 Sch.4, para.11(1).
(2)
1975 Sch.4, para.11(2); 1975 c.21 ss.289F(1), (8), 289G(1) to (5); 1982 c.48 ss.37, 38(1), (6), (8), 46(1), (4)(a), 54; S.I. 1984/703 (N.I. 3) Arts. 5, 6.
221(1) to (5)
1975 Sch.4, para.6(1) to (5).
(6)
1975 Sch.4, para.6(6); 1976 Sch.14, para.5; 1984 Sch.21, para.6.
222
1975 Sch.4, para.7.
223
1975 Sch.4, para.8.
224
1975 Sch.4, para.9.
225(1)
1975 Sch.4, para.10(1).
(2)
1975 Sch.4, para.10(2); 1984 Sch.22, para.6.
(3) to (6)
1975 Sch.4, para.10(3) to (6).
(7)
1984 s.124(2).
226(1) to (3)
1975 Sch.4, para.12(1) to (3).
(4)
1975 Sch.4, para.12(4); 1976 Sch.11, para.3; 1982 Sch.17, para.10.
(5)(6)
1975 Sch.4, para.12(5), (6).
227(1)
1975 Sch.4, paras.13(1), (5), 14(1), (4); 1982 Sch.17, paras.11, 12; 1983 (No.2) s.11(1).
(2)
1975 Sch.4, paras.13(1), 14(1).
(3)
1975 Sch.4, paras.13(1), (6), 14(1), (5).
(4)
1975 Sch.4, paras.13(4), 14(3).
(5)
1975 Sch.4, paras. 13(6), 14(5).
(6)
1975 Sch.4, para.14(3).
(7)
1975 Sch.4, para.14(1), (2), (6); 1984 Sch.21, para.7.
228(1)
1975 Sch.4, para.13(1), (6); 1982 Sch.17, para.11.
(2)
1975 Sch.4, para.13(2).
(3)
1975 Sch.4, para.13(3), (6); 1983 (No.2) s.11(2).
(4)
1975 Sch.4, para.13(8).
229
1975 Sch.4, para.15; 1983 (No.2) s.11(1).
230(1)
1975 Sch.4, paras. 17(1), 19(6); 1980 c.17 ss.12(1)(a), 13(1); S.I. 1983/879 Sch.2, para.1(2).
(2)
1975 Sch.4, para.17(2).
(3)
1975 Sch.4, para.17(3); 1979 c.46 Sch.4, para.15; 1980 c.17 s.12(1)(b); S.I. 1983/879 Sch.2, para.1(3); S.R. (N.I.) 1976/80.
(4)
1975 Sch.4, para.17(4); 1976 s.124; 1980 c.17 s.12(1)(b); S.I. 1983/879 Sch.2, para.1(4).
(5)
1975 Sch.4, para.17(5); 1980 c.17 s.12(1)(d); S.I. 1983/879 Sch.2, para.1(5).
231(1)
1975 Sch.4, para.18(1).
(2)
1975 Sch.4, para.19(6); 1980 c.17 s.13(1).
(3)
1975 Sch.4, para.18(2).
232
1975 Sch.4, para.27.
233(1)
1975 Sch.4, para.19(1); 1976 s.83(5), Sch.11, para.3; 1982 Sch.17, para.13.
(2)
1975 Sch.4, para.19(1); S.I. 1982/1585.
(3)(4)
1975 Sch.4, para.19(4), (5).
234(1)(2)
1975 Sch.4, para.16(1), (2); 1981 s.96(2).
(3)
1975 Sch.4, para.16(3).
235
1975 Sch.4, para.19(3), (4).
236(1)
1975 Sch.4, para.19(2).
(2)
1976 s.122(8), (8A); S.I. 1979/927.
(3)
1976 ss.87(7), 88(3), 122(8).
(4)
1976 s.123(2), (4); 1984 Sch.21, para.22.
237(1)
1975 Sch.4, para.20(1); 1982 Sch.17, para.14.
(2) to (6)
1975 Sch.4, para.20(2) to (6).
238(1)
1975 Sch.4, para.21(1), (4).
(2)(3)
1975 Sch.4, para.21(2), (3).
239(1) to (3)
1975 Sch.4, para.25(1) to (3).
(4)
1975 Sch.4, para.25(4); 1978 s.68(6).
(5)
1975 Sch.4, para.25(5), 1976 Sch.14, para.7; 1982 Sch.17, para.15.
240(1)(2)
1975 Sch.4, para.23(1), (2).
(3)
1975 Sch.4, para.23(3); 1984 s.105(1).
241
1975 Sch.4, para.24.
242
1975 Sch.4, para.22.
243
1975 Sch.4, para.22A; 1984 s.106(1).
244
1975 Sch.4, para.22B; 1984 s.106(1).
245
1975 Sch.4, para.28.
246
1975 Sch.4, para.29.
247
1975 Sch.4, para.30.
248
1975 Sch.4, para.31.
249
1975 Sch.4, para.32.
250
1975 Sch.4, para.33.
251
1975 Sch.4, para.35.
252
1975 Sch.4, para.34.
253
1975 Sch.4, para.37.
254(1)
1975 Sch.4, para.36.
(2)
1975 Sch.4, para.36A; 1984 s.106(2).
255
1975 Sch.4, para.26.
256(1)
1980 s.94(1).
(2)
1980 s.94(2); 1981 c.54 Sch.5.
(3)
1980 s.94(3).
(4)
1980 s.94(9).
257(1)(2)
1975 Sch.4, para.39(1), (2).
(3)
1975 Sch.4, para.39(3); S.I. 1979/1575 (N.I. 14) Sch.2, para.12.
258
1975 Sch.4, para.41.
259
1975 Sch.4, para.42(2).
260
1975 Sch.4, para.42(1).
261
1975 Sch.4, para.40.
262
1975 s.40.
263
1975 s.42.
264(1)
1976 s.114(1).
(2)(3)
1976 s.114(2), (3); 1981 s.93(4).
(4)(5)
1976 s.114(3A), (3B); 1981 s.93(4).
(6)(7)
1976 s.114(4), (5).
(8)
1976 s.114(6); 1981 s.93(5); 1983 Sch.9, para.7.
(9)
1976 s.114(7).
265
1975 s.43(1).
266(1)
1975 s.43(2).
(2)(3)
1975 s.43(3), (4); 1976 s.113(1).
(4)
1975 s.43(5); 1976 s.113(1); 1982 Sch.17, para.3.
267(1)
1975 s.45(1); 1984 Sch.21, para.4.
(2)
1975 Sch.7, paras. 3(3), 5(2), 7(6).
(3)
1975 s.45(1), Sch.5, para.2(2); 1982 ss.108(8), 122(4).
(4)
1975 s.45(2).
268
1975 s.44.
269(1) to (3)
1975 Sch.4, para.13(7); 1976 Sch.10, para.13(2); 1981 Sch.14, para.15.
(4)
1975 Sch.4, para.13(7); 1976 Sch.10, para.13(2); 1978 s.66(1), (2); 1981 Sch.14, para.15.
270
1975 s.51(4); 1979 c.14 Sch.7, paras.8(a), 9.
271
1975 s.51(5); 1982 Sch.17, para.6.
272
1975 s.51(1); 1984 Sch.21, para. 5(b) (“land”); 1975 s.59(2) (“the Taxes Act”).
273 to 278
Sch.1
1975 s.37(3); 1984 s.101.
Sch.2 para. 1
1980 Sch.15, para.1.
2
1980 Sch.15, para.2.
3
1980 Sch.15, para.2A; 1982 Sch.17, para.31; 1984 Sch.21, para.23.
4
1980 Sch.15, para.4.
5
1980 Sch.15, para.5; 1984 Sch.21, para.23.
6
1980 Sch.15, para.6; 1982 Sch.17, para.32; 1984 Sch.21, para.23.
7
1980 Sch.15, para.7.
Sch.3
1975 Sch.6, para.12; 1980 s.118(5); 1983 s.46(5).
Sch.4 para. 1(1)
1982 s.93(1).
(2)
1982 s.93(9).
(3)
1982 s.94(5).
2(1)
1982 s.93(2).
(2)(3)
1982 s.94(1).
3(1)
1982 s.93(3).
(2) to (4)
1982 s.94(2) to (4).
(5)
1982 s.94(6).
4
1982 s.93(4), (5).
5 to 7
1982 s.93(6) to (8).
8 to 15
1982 Sch.16, paras. 2 to 9.
16 to 18
1982 Sch.16, para.1.
Sch.5 para. 1
1975 s.32.
2(1)
1975 s.33(1).
(2)
1975 s.33(3); 1976 s.83(2).
(3), (4)
1975 s.33(4), (5).
3(1) to (4)
1975 s.34(3) to (6).
(5)
1975 s.34(9).
4
1975 s.34(8); 1976 s.83(2).
5(1)
1975 s.31(2).
(2)
1975 s.34(2).
(3)
1975 s.31(3).
6
1976 s.83(2).
Sch.6 para. 1
1975 s.49(5), Sch.12, para.1.
2
1975 s.22(4), Sch.5, para.4(7); 1984 Sch.21, paras. 1, 11.
3
1975 Sch.5, para.23.
4(1)
1976 s.83(6).
(2)
1976 s.83(3A), (7); 1982 Sch.17, para.27.
(3)
1976 s.83(7).
(4)(5)
1976 s.83(8), (9).
TABLE OF DESTINATIONS
(Showing where the corresponding provisions of the original capital transfer tax legislation can be found in the 1984 consolidation Act known generally for the purposes of this volume as the Inheritance Tax Act 1984).
Section of Act
Section of 1984 Act
Section of Act
Section of 1984 Act
F.A. 1975 (1975 c. 7)
F.A. 1975—continued
Section
28(6)(7)
214(1)(2)
19(1)
1
(8)
211(4), 212(4),
(2)
214(3)
20(1)
29
(2)(3)
3(1)(2)
(4)
10, 55(2)
30
(5)
2(1), 66(5),
31(1)
67 (3)(4), 68(4)
(2)(3)
Sch.5, para.5(1),
(6)
2(2)
(3)
(7)
3(3), 10(3)
(4)
21
32
207(4)(5), Sch.5, para.1
22(1)
4(1)
(2)
54(1)(3)
33(1)
Sch.5, para.2(1)
(3)
54(2)(3)
(2)
(4)
Sch.6, para.2
(3)-(5)
Sch.5, para.2(2)-(4)
(5)-(8)
(9)
4(2), 54(4)
34(1)
(2)
Sch.5, para.5(2)
23(1)(2)
5(1)(2)
(3)(4)
207(4)(5), Sch.5, para.3(1)(2)
(3)
55(1)
24(1)
(5)(6)
Sch.5, para.3(3)(4)
(2)
6(1)
(3)
48(1)
(7)
(8)
Sch.5, para.4
25(1)
205
(9)
Sch.5, para.3(5)
(2)
199(1)
(3)
201(1)
35
(4)
199(2), 201(2)
36
(5)
200(1)(3)
(6)
199(4), 200(4)
37(1)
7(1)
(7)
(2)
7(2)
(8)
203(1)
(3)
7(3), Sch.1
(9)
199(1), 201(5)
38(1)
160
(10)
199(5), 200(4), 201(6)
(2)
26(1)
199(3), 200(2)
39(1)
94(1)
(2)
202(4)
(2)
94(2)
(2A)
(3)
202(1)-(3)
(3)
206
(4)
94(4)
(4)
209(1)
(5)
98(1)
(6)
98(2), 102(1)
27
204
(6A)
94(3)
(7)
28(1)(1A)
211(1)-(3)
(8)
102(2)
(2)
213
(8A)
96
(3)-(5)
212(1)-(3)
(8B)(8C)
97(1)(2)
(8D)
95
(9)
94(1)
F.A. 1975—continued
F.A. 1975—continued
Section 40
262
Sch.4 para. 7
222
41
8
223
9
224
42
263
10
225
43(1)
265
11(1)
220(1)
(2)
266(1)
(2)
220(2)
(3)(4)
266(2)(3)
12(1)(2)
226(1)(2)
(5)
266(4)
(3)
226(3)
(4)
226(4)
44
268
(5)(6)
226(5)(6)
45(1)
267(1)(3)
13(1)
227(1)(2)(3), 228(1)
(2A)
(2)
228(2)
(3)
(3)
228(3)
(4)
227(4)
46
11, 51(2)
(5)
227(1)
47(1)
(6)
227(3), (5), 228(1)(3)
(1A)
144
(1AA)
144
(7)
269
(1B)
17, 143
(8)
228(4)
(2)
14(1)
227(1)(2)(3)(7)
(3)
17, 145
(2)
227(7)
(4)
93
(3)
227(4)(6)
(5)
(4)
227(1)
49(1)(2)
(5)
227(3)(5)
(3)
(6)
227(7)
(4)
15
229
(5)
Sch.6, para.1
16(1)(2)
234(1)(2)
(3)
234(3)
51(1)
272, 47, 5(4), 164, 174(2), 178(1), 190(1)
(4)
(5)-(7)
17(1)
230(1)
(2)
3(4)
(2)
230(2)
(2A)
2(3)
(3)
230(3)
(3)
(4)
230(4)
(4)
270
(5)
230(5)
(5)
271
18(1)
231(1)
(2)
231(3)
Sch.4 para. 1
215
19(1)
233(1)(2)
2(1)
216(1)
(2)
236(1)
(2)
216(3)
(3)
235(1)
(2A)
216(2)
(4)
233(3), 235(2)
(3)
216(4)
(5)
233(4)
(4)
216(5)
(6)
230(1), 231(2)
(5)
216(6)
20(1)
237(1)
(6)
(2)-(6)
237(2)-(6)
(7)
216(7)
21(1)-(3)
238(1)-(3)
3
217
(4)
238(1)
4(1)(2)
218(1)(2)
22
242
(3)
218(3)
22A
243
5
219
22B
244
6(1)-(5)
221(1)-(5)
23(1)(2)
240(1)(2)
(6)
221(6)
(3)
240(3)
24
241
F.A. 1975—continued
F.A. 1975—continued
Sch.4 para. 25(1)-(3)
239(1)-(3)
Sch.5 para. 5
(4)
239(4)
6-15
(5)
239(5)
16(1)
151(1)
26
255
(2)
151(2)
27
232
(3)
151(3), 210
28
245
(4)
151(4)
29
246
(5)
30
247
(6)
151(5)
31
248
17(1)
86(1)
32
249
(1A)
86(2)
33
250
(2)
86(3)
34
252
(3)
86(4)
35
251
(4)
36
254(1)
(4A)
86(5)
36A
254(2)
(5)-(9)
37
253
17A(1)
87(1)
38(1)
(2)(3)
87(2)(3)
(2)
18(1)
88(1)
(3)
(2)
88(2)
(4)
(3)
39(1)(2)
257(1)(2)
19(1)-(3)
89(1)-(3)
(3)
257(3)
(4)
89(4)
40
261
19A
90
41
258
20
42(1)
260
21
(2)
259
22
91
43
22A(1)(2)
92(1)(2)
44
(3)
23
Sch.6, para.3
Sch.5 para. 1(1)
43(1), 44(1), 45
24(1)
99(1), 202(1)
(2)(3)
43(2)(3)
(2)
99(2)
(4)(5)
43(4)
(3)
99(3)
(6)
44(1)
(4)
(7)
45
(5)
101(1)
(8)
44(2), 201(4)
(5A)
101(2)
(9)
46
(6)
102(1)
(10)
43(5)
2(1)
48(3)
Sch.6 para. 1(1)
18(1)
(2)
267(3)
(2)
18(2)
3(1)
49(1)
(3)(4)
(2)(3)
50(1)(2)
2(1)
19(1)
(4)
50(3)(4)
(2)
19(2)(3)
(5)(6)
50(5)(6)
(3)
19(4)
(7)
50(4)
3
4(1)
51(1)
4(1)
20(1)
(2)
52(1)
(2)
20(2)
(3)
53(2)
5
21(1)-(4)
(4)
52(2)
6
22(1)-(5)
(5)
53(3)(5)
7
(6)
53(4)(5)
8
19(5), 20(3), 21(5), 22(6), 94(5)
(7)
Sch.6, para.2
(8)
(9)
52(3)
9
(10)
51(3), 52(4)
10(1)
23(1)
(11)
53(1)
(2)
(3)
23(6)
F.A. 1975—continued
F.A. 1975—continued
Sch.6 para. 10(4)(5)
Sch.7 para. 3(2AA)
48(6)
11(1)
24(1)
(2B)
(1A)
(3)
267(2)
(2)
24(2)
(4)
48(7)
12(1)
25(1), Sch.3
4
153
(2)
5(1)
6(3)
13(1)
26(1)
(2)
267(2)
(1A)
6(1)(2)
6(4), 155(1)
(2)
26(2)
(3)-(7)
155(2)-(6)
(3)(4)
26(3)(4)
(8)
(5)(6)
26(5)(6)
(9)
155(7)
(7)
26(8), 76(2)
7(1)(2)
158(1)(2)
(8)
26(9)
(3)
158(3)
14
(4)(5)
158(4)(5)
(6)
158(6), 267(2)
Sch.6 Pt. II
8
159
para. 15(1)(2)
18(3), 23(2), 24(3), 25(2), 26(7)
Sch.8
Pt. I
(2A)
56(1)
Pt.II
(3)
23(2)-(5), 24(3), 25(2), 26(7), 56(3)
Sch.9 para. 1(1)(2)
125(1)(2) 125(3)
(4)
23(2)-(4), 24(3), 25(2), 26(7)
2(1)(2)
126(1) 208
(4A)
56(2)
(3)(4)
126(2)(3)
(4B)
56(3)(4)
3(1)
127(1), 128
(5)
18(4), 23(6), 24(4), 25(2), 26(7)
(2)
127(2)
4
129
5
125(1)
(6)
6(1)
130(1)
(2)
130(2)
Pt. III para. 16
36
Sch.10
17
37(1)
Pt. I
18
37(2)
para. 1(1)
5(3)
19(1)
38(1)
(2)
5(4), 162(3)
(2)
38(2)
(3)
5(5)
(3)
38(3)
(4)
162(2)
(3A)(3B)
38(4)(5)
(5)
162(1)
(4)
38(6)
2
162(4)
20
39
3
162(5)
21
40
4(1)
165(1)
22
41
(2)
165(2)
22A
42(4)
5
163
23(1)(2)
42(1)(2)
6
164
(3)
42(3)
7(1)
161(1)
(2)
161(2)
Sch.7 para. 1(1)
154(1)
(3)-(5)
161(3)-(5)
(2)
154(2)
8
170
(3)
9(1)
171(1), 172, 173, 174(1), 175
2
152
3(1)
6(2), 48(4)
(2)
171(2)
(2)
48(4)
(2A)
174(2)
(2A)
48(5)
(3)
(4)
9A
176
F.A. 1975—continued
F.A. 1976 (1976 c.40)
Sch.10 para. 10
166
Section 73
11(1)
167(1)
74
(2)
167(2)
75
130(2)
(3)(4)
167(3)(4)
(5)
167(5)
76(1)(2)
30(1)(2)
12(1)
169(1)
(3)
30(3)
(2)
169(2)
(4)
30(4)
13
168
(5)
Pt. II para. 14(1)
178(1)
77
31
(2)
178(3)
78(1)
32(1)
15
179(1)
(2)
32(2), 207(1)
16
179(2)
(3)
32(3), 207(1)(2)
17
180(1)
(4)
32(4)
18(1)
180(2)
(5)-(7)
32(5)-(7)
(2)
180(3), 185(3)
79(1)
33(1)
19
178(4)
(2)
20
179(3)
(3)(4)
33(3)(4)
21
178(5)
(5)(6)
22
189
(7)
33(7)
23
186
(8)
33(2)(5)
24
184
(9)
25
181
80(1)
34(1)
26
182
(2)(3)
34(2)(3)
27(1)(2)
183(1)(2)
(4)
34(4)
(3)-(6)
183(3)-(6)
(5)
34(2)(3)
28
185(1)(2)
29(1)
187(1)
81(1)
78(1)
(2)-(6)
187(2)-(6)
(2)(3)
78(2)(3)
30
188
(4)
78(6)
Pt. III para. 31(1)
82(1)-(7)
63, 79(1)-(7)
190(1)
(8)
207(3)
(2)
190(3)
(9)(10)
79(8)(9)
32(1)-(3)
191
(11)
61(1)
(4)
190(2)
33
193
82A(1)-(3)
33(5), 78(3)
34(1)
194(1)
(4)
33(6), 78(3)
(2)
194(2)
(5)
33(2), 78(4)
35
195
(6)
78(5)
36
196
(7)
61(1), 78(4)
37
192
83(1)
38
197
(2)
Sch.5, paras.2(2), 4, 6
39
190(4)
40(1)-(3)
198(1)-(3)
(3)
35(2)
(4)
198(4)
(3A)
78(3), Sch.6, para.4(2)
Sch.12 para. 1
Sch.6, para.1
(4)
35(3), 79(10)
8(6)
Sch.8, para.2
5
233(1)
18(3)
Sch.8, para.3(1)(b)
6
Sch.6, para.4(1)
(7)
Sch.6, para.4(2)(3)
(8)(9)
Sch.6, para.4(4)(5)
84
F.A. 1976—continued
F.A. 1976—continued
Section
Section
85
26(2)
99(1)
131(1)
(2)
131(2)
86(1)
148(1)
(3)
131(2)
(2)-(4)
148(2)-(4)
(4)
132(1)
(5)
(5)
140(2)
(6)
148(5)
(6)
131(3)
(7)
167(2)
(7)
132(2)
87(1)
149(1)
100(1)
174(2)
(2)-(4)
149(2)-(4)
(2)
(5)
149(5)
(5A)
149(6)
101(1)
(5B)
167(2)
(2)
190-198
(6)
149(7)
(3)
(7)
236(3)
102(1)
176
(8)(9)
149(8)(9)
(2)
88(1)(2)
150
103(1)
161(2)
(3)
236(3)
(2)
(4)
104
178(2)
89(1)-(5)
12
(6)
105(1)
92
(7)
(2)
(3)(4)
90(1)
13(1)
(2)
106
(3)
13(2)
107(1)
(4)
13(3)(4)
(2)
86(5)
(5)
13(5)
(3)(4)
(6)
(5)
91(1)(2)
14(1)(2)
108(1)
87
(3)
(2)
92(1)
15
109
90
(2)
110(1)
54(2)(3)
93
(2)
53(4)(5)
94(1)
(3)
(2)
18(1)
(4)
(3)
18(2)
111(1)-(3)
95(1)
(4)
26(3)(4), 76(2)
(2)
23(4), 24(3), 25(2), 26(7), 56(3)
(5)
(6)
112
(3)
56(2)
(4)
56(7)
113(1)
266(2)-(4)
(2)
96(1)
(2)
36
114(1)
264(1)
(3)
38(1)
(2)
264(2)
(4)
38(3)-(5)
(3)(3A)(3B)
264(3)-(5)
(5)
41
(4)(5)
264(6)(7)
(6)(7)
42(3)(4)
(6)
264(8)
(7)
264(9)
97
(8)
98
115
116
F.A. 1976—continued
F.A. 1976—continued
Section
Sch.10 para. 4(1)
106, 107(1)
117(1)
29(1), 56(6)
(2)-(4)
29(2)-(4)
(2)(3)
107(2)(3)
(5)
29(5)
(4)
108
(6)
29(2)(5), 56(6)
(5)
107(4)
5
109
118(1)
94(3), 95, 96, 97
6
110
(2)
100(1)
7
111
(3)
100(2)
8
112
(4)
9
(5)
99(1)
10
114(1)
(6)
94(2)
11
114(2)
(7)
98(1)
12
(8)
94(5)
13(1)
103(2)
(9)
171(2)
(2)
269
(10)
Sch.11 para. 1
119
203
120(1)
48(1)
2
(2)
48(2)
3
216(7), 226(4), 233(1)
121(1)
17, 143, 144
(2)
4
5
36
122(1)-(5)
146(1)-(5)
6
(6)
146(6)
(7)
146(7)
Sch.12 para. 1
140(1)
(7A)
146(8)
(8)
236(2)(3)
2
133
(8A)
146(9), 236(2)
3
134
(9)
4
135
5
136
123(1)
147(1)
6
137
(2)
147(2), 236(4)
7
138
(3)
147(3)
8
139(1)-(3)
(4)
147(4), 236(4)
9
139(4)
(5)
209(2)(3)
(6)
17
Sch.13
190-198
(7)-(10)
147(5)-(8)
Sch.14 para. 1
(11)
147(9)
(12)
2, 3
(13)
4
216(1)
124
230(4)
5
221(6)
125(1)
159
6
(2)
7
239(5)
8
132(3)(d)
9
Sch.10 para. 1
103(1)
10
46
11, 12
2(1)
104(1)
13
(1A)
104(1)
14-17
(2)
104(2)
18
151(1)
3(1)
105(1), 103(3)
19
(1A)
105(2)
20
201(3)
(2)(3)
105(3)(4)
(4)
113
(5)
105(5)
(6)
105(6)
F.A. 1977 (1977 c.36)
F.A. 1978—continued
Section
Section
49
73(1)
167(2)
(2)
50
74(1)
3(3), 10(3)
51
(2)
52
80(3)(d)
53(1)
207(2)(5)
Sch. 11 para. 1
(2)
59(3)(d)
2
3(1)
13(2)
F.A. 1978 (1978 c.42)
(2)
13(3)(4)
(3)
Section
62
F.A. 1980 (1980 c.48)
63
Section
64(1)
85(1)
(2)
104(1)
(2)
(3)
105(1)
(3)
9
(4)
105(2)
(5)
107(4)
86(1)
(6)
(2)
(7)
(3)
20(1)
(4)
65(1)
127(2)
(5)
(2)
87(1)
66(1)(2)
269(4)
(2)
148(5), 167(2)
(3)
(3)
149(5)
67(1)-(4)
28(1)-(4)
(4)
149(6), 167(2)
(5)(6)
28(5)(6)(7)
(5)
(7)
88(1)-(6)
(8)
(7)
68(1)
17, 142(1)
89-91
(2)(3)
142(2)(3)
(4)
142(4)(7)
92
146(8)
(5)
142(5)(6)
93(1)
47
(6)
239(4)
(2)
43(4), 46
(7)
(3)
142(7)
69(1)
53(5), 54(3)
(4)
(2)(3)
94(1)
256(1)
(4)
56(2)
(2)
256(2)
(5)
56(3)(4)
(3)
256(3)
(6)
53(6), 54(3),
(4)
216(2)
56(5)
(5)
216(5)
(7)
49(2)
(6)
216(6)
(8)
53(7)(8), 56(7)(8)
(7)
70
(8)
(9)
256(4)
71(1)
88(2)
(2)
118(5)
Sch.3
72(1)
48(5)
122(3)(b)
(2)
F.A. 1980—continued
F.A. 1981—continued
Sch.14
Section
Sch.15 para. 1, 2
Sch.2, paras.1, 2
102
2A
Sch.2 para.3
103
89
3
104(1)
53(5), 54(3)
4
Sch.2, para.4
(2)
56(1)
4A
(3)
48(1)(2)
5
Sch.2, para.5
6
Sch.2, para.6
105
7
Sch.2, para.7
106
8
135(1)(Part)
156
F.A. 1981 (1981 c.35)
139(4)
Section
Sch.13
46(8)
204(5)
Sch.14 para. 1(1)
92(1)
115(1)
(2)
(2)-(4)
115(2)-(4)
(3)
2(1)
116(1)
(4)
(2)
116(2)
(5)
(3)
116(3)
(6)(7)
(4)
116(4)
(5)-(7)
116(5)-(7)
93(1)
7(1)
3
117
(2)
148(1)
4
118
(3)
149(1)
5
119
(4)
264(2)-(5)
6
120(2)
(5)
264(8)
7
120(1)
8
121
94(1)
19
9
122(1)(2)
(2)
20(1)
10
122(3)
(3)-(6)
57(1)-(4)
11
123(1)
(7)
12
123(2)-(4)
95
13
123(5)
96(1)
14
124
(2)
234(1)(2)
15
269
(3)(a)
125(1)
16
(b)
148(5)
Sch.15
(c)
149(6)
(d)
114(1)
F.A. 1982 (1982 c.39)
(e)
Sch.8, para.12
(4)
Section 90(1)
97(1)
16(1)
(2)
(2)
16(2)
(3)
91(1)-(4)
8
(5)
9
98(1)
177(1)(3)
(2)
92(1)
18(2)
(2)
99
(3)
100(1)
93(1)
Sch.4, para.1(1)
(2)
104(1)
(2)
Sch.4, para.2(1)
(3)
105(1)
(3)
Sch.4, para.3(1)
(4)
105(6)
(4)(5)
Sch.4, para.4
101(1)-(7)
141
(6)-(8)
Sch.4, paras.5-7
(8)-(9)
(9)
Sch.4, para.1(2)
(10)
F.A. 1982—continued
F.A. 1982—continued
Section
Section
94(1)
Sch.4, para.2(2)(3)
117
118(1)
73(1), 74(1)
(2)
Sch.4, para.3(2)
(2)
73(2), 74(2)
(3)
Sch.4, para.3(3)
(3)
73(3), 74(3)
(4)
Sch.4, para.3(4)
(4)
73(2), 74(2)
(5)
Sch.4, para.1(3)
(6)
Sch.4, para.3(5)
119
76
95(1)
27(1), 57(5)
120(1)(2)
80(1)(2)
(2)
27(2), 56(1)(3)(4)
(3)
80(3)
(3)
36
121
81
(4)
96(1)-(5)
157
122(1)-(3)
82
(6)
(4)
267(3)
97(1)
177(2)(3)
123
83
(2)
177(4)
124
84
(3)(4)
125
85
98(1)
126
58(3), 63
(2)
86(1)
(3)
127
(4)(5)
86(2)(3)
157(4)
(6)
87(1)
Sch.10 para. 1(2)
Sch.8, para.8(a)
(7)
99(1)
2(2)(a)
Sch.8, para.17(2)(a)
(2)
99(2)
(3)
101(1), 101(2),
(3)
Sch.8, para.17(3)
102(1)
3(2)(a)(b)
Sch.8, para.18(2)(a)(b)
100
156
101
Sch.15 para. 1
102
58(1)(2)
2
66(6)
3
67(4)
103(1)(2)
59(1)(2)
4(1)
68(6)
(3)
59(3)
(2)-(4)
104
60
5
68(6)
6-8
68(6), 70(9)
105
61
106
62
Sch.16 para. 1
Sch.4, paras.16-18
107
64
2
Sch.4, para.8
108(1)-(7)
65(1)-(7)
3, 4
Sch.4, paras.9, 10
(8)
65(8), 267(3)
5-9
Sch.4, paras.11-15
(9)
65(9)
109
66
110
67, 66(6)
Sch.17 para. 1
201(1)
111
68(1)-(5)
2
201(5)
3
266(4)
112
69
4
144
113
70
5
2(3)
6
271
114
71
7
216
115
75
8
218(3)
9
116
72
F.A. 1982—continued
F.(No.2)A. 1983—continued
Sch.17 para. 10
226(4)
10(1)
104(1)
(2)
116(2)(4)
11
227(1), 228(1)
(3)
12
227(1)
13
233(1)
11(1)
227(1), 229
14
237(1)
(2)
228(3)
15
239(5)
12
16
44(2)
17
151(5)
13(1)
211(1)-(3)
18
(2)
211(4), 212(4), 214(3)
19(1)
(2)(3)
48(4)
(3)
(4)
48(5)
16(3)
(5)
48(7)
20
165(2)
F.A. 1984 (1984 c. 43)
21
176
22
167(5)
Section
23
96(8)
174(1)
24(1)
101(1)
(2)
33(1)
(2)
Sch.1
(3)
(3)
(4)
33(2)(5)
25
34(2)(3)
102(1)
70(7), 71(5), 72(5), 73(3), 74(3)
26
33, 61(1), 63, 78, 79, 207(3)
27
78(3), Sch.5 para.4(2)
(2)
70(8)
(3)
28
29
146(6)
103(1)
144
30
103(1)
(2)
31
Sch.2, para.3
104(1)
81(3)
32
Sch.2, para.6
(2)
48(6)
33
(3)
34
115(1)
105(1)
240(3)
(2)
F.A. 1983 (1983 c.28)
(3)
Section
106(1)
243, 244
46(5)
Sch.3
(2)
254(2)
47
107(1)
115(4)
(2)
169(2)
Sch.9 para. 3
(3)
16(2)
7(1)
(4)
4
216(2)
5
51(3)
128(4)
6
7
274(8)
Sch.9 para. 14
174(1)
F. (No. 2) A. 1983 (1983 c.49)
Sch.14 para. 16
165(3)
Section
8(1)
Sch.21 para. 1
Sch.6, para.2
(2)
2
(3)
3
202(4)
9(1)
4
267(1)
(2)
29(5)
5
272
(3)
6
221(6)
F.A. 1984—continued
Sch.21 para. 7
227(7)
8, 9
10
44(2)
11
Sch.6, para.2
12
86(4)
13
91(1)
14(1)
(2)
99(1)
(3)
101(1)
15
153
16
5(3)
17
163(1)
18
19
Sch.8, para.7(2)
20, 21
22
236(4)
23
Sch.2, paras.3, 5, 6
24
25
80(1), 81, 83
26
82(1), 84
Sch.22 para. 6 (Part)
225(2)

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Source: https://www.legislation.gov.uk/ukpga/1984/51/schedule/n10 (the official version)
Page: https://openlegislation.uk/inheritance-tax-act-1984/schedule-n10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.