# Value Added Tax Act 1994, Paragraph 3


The disposal of property with respect to which inheritance tax is not chargeable by virtue of section 32(4) or 32A(5) or (7) of 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/3 (the official version)
Page: https://openlegislation.uk/value-added-tax-act-1994/schedule-9/part-II/chapter-11/paragraph-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.