Section 270 Connected persons.
United Kingdom
For the purposes of this Act any question whether a person is connected with another shall be determined as, for the purposes of the F11992 Act, it falls to be determined under section 286 of that Act, but as if in that section “relative” included uncle, aunt, nephew and niece and “settlement”, “settlor” and “trustee” had the same meanings as in this Act.
Annotations
Textual amendments
- F1
Words in s. 270 substituted (6.3.1992 with effects as mentioned in s. 289(1)(2) of the substituting Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10 para. 8(12) (with ss. 60, 101(1), 201(3)).
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.