Section 145 Redemption of surviving spouse’s or civil partner's life interest.F1

S. 145 omitted (1.10.2014) by virtue of Inheritance and Trustees' Powers Act 2014 (c. 16), s. 12(2), Sch. 4 para. 4(b) (with s. 12(4)); S.I. 2014/2039, art. 2

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.