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Regulation 2 Interpretation

Original text. Later amendments are not shown.

In these Regulations unless the context otherwise requires—

  • “PET” means potentially exempt transfer;

  • “property” includes part of any property;

  • “the 1984 Act” means the Inheritance Tax Act 1984f1;

  • “the 1986 Act” means Part V of the Finance Act 1986;

  • “section” means section of the 1984 Act.

Annotations

Footnotes

f1

1984 c. 51; by virtue of section 100(1) and (2) of the Finance Act 1986, 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.