# Inheritance Tax Act 1984, Section 208: Woodlands.


The person liable for tax chargeable under section 126 above in relation to a disposal is the person who is entitled to the proceeds of sale or would be so entitled if the dispoal were a sale.

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Source: https://www.legislation.gov.uk/ukpga/1984/51/section/208 (the official version)
Page: https://openlegislation.uk/inheritance-tax-act-1984/section-208
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.