Section 108 Successions.

United Kingdom

For the purposes of sections 106 and 107 above, where the transferor became entitled to any property on the death of another person—

(a)

he shall be deemed to have owned it from the date of the death, and

(b)

if that other person was his spouse F1or civil partner he shall also be deemed to have owned it for any period during which the spouse or civil partner owned it.

Annotations

Textual amendments

F1: Words in s. 108(b) inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), {19)}

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.

Notes on Chapter I

Modifications

C1: Pt. 5 Ch. 1 modified (16.7.1992) by Finance (No.2) Act 1992 (c. 48), s. 73, Sch. 14, para. 9(4).
C2: Pt. 5 Ch. 1 modified (temp.) (retrospective to 30.10.2024) by Finance Act 2026 (c. 11), Sch. 12 para. 15