# Inheritance Tax Act 1984, Section 36: Preliminary.


Where any one or more of sections 18, 23 to 27 and 30 above apply in relation to a transfer of value but the transfer is not wholly exempt—
(a) any question as to the extent to which it is exempt or, where it is exempt up to a limit, how an excess over the limit is to be attributed to the gifts concerned shall be determined in accordance with sections 37 to 40 below; and
(b) section 41 below shall have effect as respects the burden of tax.

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Source: https://www.legislation.gov.uk/ukpga/1984/51/section/36 (the official version)
Page: https://openlegislation.uk/inheritance-tax-act-1984/section-36
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.