# Value Added Tax Act 1994, Paragraph 2


The disposal of an object with respect to which inheritance tax is not chargeable by virtue of paragraph 1(3)(a) or (4), paragraph 3(4)(a), or the words following paragraph 3(4), of Schedule 5 to the Inheritance Tax Act 1984.

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Source: https://www.legislation.gov.uk/ukpga/1994/23/schedule/9/part/II/chapter/11/paragraph/2 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-11/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.