OpenLegislation

Introductory text

Original text. Later amendments are not shown.

INHERITANCE TAX

Made 21st May 1990

Laid before the House of Commons 22nd May 1990

Coming into force 1st July 1990

The Commissioners of Inland Revenue, in exercise of the powers conferred on them by section 256(1) of the Inheritance Tax Act 1984f1, hereby make the following Regulations:

Annotations

Footnotes

f1

1984 c. 51. By virtue of section 100(1) and (2) of the Finance Act 1986 (c. 41) on and after 25th July 1986 the Capital Transfer Tax Act 1984 may be cited as the Inheritance Tax Act 1984, and any reference in that Act to capital transfer tax is to have effect as a reference to inheritance tax, except where the reference relates to a liability arising before 25th July 1986.