Inheritance Tax Act 1984 (c. 51) Inheritance Tax Act 1984 (c. 51) Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below: Sch. 21 para. 73 repealed by Criminal Justice and Immigration Act 2008 Sch. 28 Pt. 8 62Paragraph 62 Inheritance Tax Act 1984 (c. 51)