Starting farming: complete compliance journey
- 1 step
UK Act of Parliament
1984
United Kingdom
Inheritance Tax Act 1984
At a glance
Enforced by
What's here
18 compliance obligations, 2 practical guides · 4 journeys
Penalty landscape
3 of 18 obligations carry a fine up to £3,000. 2 carry different penalties and 13 have no criminal penalty — flagged in the list below.
Who this Act binds
Business-side actors with duties under this Act, ranked by how often they appear.
- Any Person 7
- Trustee 1
- Responsible Person 1
Plus 9 non-business duties on Crown ministers, regulators, local authorities or tribunals — shown collapsed under each section below.
Step-by-step journeys using this legislation
Walkthroughs that take you from a real business situation to compliance.
What regulations apply to my farm?
- 2 steps
Understand Environmental Land Management schemes
- 1 step
Farmer compliance checklist
- 2 steps
Relevant guidance
Practical guides for businesses affected by this Act, ordered by how closely they engage with it.
Direct — cites this Act
1 guidesMentioned in related content
1 guidesOther Acts binding the same actors
For each actor bound by this Act, the other UK Acts that bind them most often. Useful for understanding the full compliance landscape facing each role.
Any Person also bound by 2338 other Acts (top 5 shown)
- Human Medicines Regulations 2012 2012 169 duties
- Merchant Shipping Act 1995 1995 144 duties
- Insolvency (England and Wales) Rules 2016 2016 101 duties
- Road Traffic Act 1988 1988 95 duties
- Air Navigation Order 2016 2016 95 duties
Trustees also bound by 100 other Acts (top 5 shown)
- The Occupational Pension Schemes (Collective Money Purchase Schemes) Regulations 2022 2022 37 duties
- Charities Act 2011 2011 26 duties
- The Occupational and Personal Pension Schemes (Disclosure of Information) Regulations 2013 2013 26 duties
- Insolvency (England and Wales) Rules 2016 2016 21 duties
- The Pensions (Northern Ireland) Order 2005 2005 20 duties
Responsible Persons also bound by 104 other Acts (top 5 shown)
- MH(CT)(S)A 2003 2003 45 duties
- Climate Change Levy (General) Regulations 2001 2001 24 duties
- The Offshore Installations (Prevention of Fire and Explosion, and Emergency Response) Regulations 1995 1995 21 duties
- Offshore Installations (Offshore Safety Directive) (Safety Case ) Regulations 2015 2015 21 duties
- The Offshore Installations (Safety Case) Regulations 2005 2005 19 duties
What this Act requires
Sections that create concrete duties on businesses or carry penalties. Procedural and definitional sections are folded into the “Browse other sections” expander at the bottom of each group. Click any section title to read the source text on legislation.gov.uk.
Part I — GENERAL
Charge on transfers.
- Pay Inheritance Tax on chargeable transfers Any Person
Browse 40 other sections in this Part — procedural / definitional / commencement
Chargeable transfers and exempt transfers.
Transfers of value.
Potentially exempt transfers.
Transfers on death.
Meaning of estate.
Excluded property.
“Long-term UK resident”: individuals
“Long-term UK resident”: young persons
“Long-term UK resident”: bodies corporate
Rates.
Indexation of rate bands.
Transfer of unused nil-rate band between spouses and civil partners
Claims under section 8A
Section 8A and subsequent charges
Extra nil-rate band on death if interest in home goes to descendants etc
Residence nil-rate amount: interest in home goes to descendants etc
Residence nil-rate amount: no interest in home goes to descendants etc
Downsizing addition: entitlement: low-value death interest in home
Downsizing addition: entitlement: no residential interest at death
Downsizing addition: effect: section 8E case
Downsizing addition: effect: section 8F case
Calculation of lost relievable amount
Meaning of “brought-forward allowance”
Meaning of “qualifying residential interest” , “qualifying former residential interest” and “residential property interest”
Qualifying former residential interest”: interests in possession
Meaning of “inherited”
Meaning of “closely inherited”
Claims for brought-forward allowance and downsizing addition
Residence nil-rate amount: cases involving conditional exemption
Transitional provisions on reduction of tax.
Dispositions not intended to confer gratuitous benefit.
Dispositions for maintenance of family.
Dispositions allowable for income tax or conferring benefits under pension scheme.
Pension drawdown fund not used up: no deemed disposition
Dispositions by close companies for benefit of employees.
Dispositions by close companies to employee-ownership trusts
Waiver of remuneration.
Waiver of dividends.
Grant of tenancies of agricultural property.
Changes in distribution of deceased’s estate, etc.
Part II — EXEMPT TRANSFERS
Variation of undertakings.
Other duties (1) — Crown / regulator
- Tribunal may force variation of tax undertakings Tribunal / Court
Browse 31 other sections in this Part — procedural / definitional / commencement
Transfers between spouses or civil partners.
Annual exemption.
Small gifts.
Normal expenditure out of income.
Gifts in consideration of marriage or civil partnership.
Gifts to charities or registered clubs.
Gifts to political parties.
Gifts to housing associations.
Gifts for national purposes, etc.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Potentially exempt transfer of property subsequently held for national purposes etc.
Maintenance funds for historic buildings, etc.
Employee trusts.
Employee-ownership trusts
Loans—modifications of exemptions.
Abatement of exemption where claim settled out of beneficiary’s own resources.
Conditionally exempt transfers.
Designation and undertakings.
Chargeable events.
Associated properties.
Amount of charge under section 32.
Reinstatement of transferor’s cumulative total.
Conditional exemption on death before 7th April 1976.
Preliminary.
Abatement of gifts.
Attribution of value to specific gifts.
Attribution of value to residuary gifts.
Operation of sections 38 and 39 in cases of business or agricultural relief.
Gifts made separately out of different funds.
Burden of tax.
Supplementary.
Part III — SETTLED PROPERTY
Charge at ten-year anniversary.
- Pay Inheritance Tax on trust assets every ten years Trustee
Variation of undertakings.
Other duties (1) — Crown / regulator
- Tribunal may vary tax undertakings if you refuse HMRC proposals Tribunal / Court
Browse 86 other sections in this Part — procedural / definitional / commencement
Settlement and related expressions.
Settlor.
Trustee.
Interest in possession: Scotland.
Contract of life insurance entered into before 22nd March 2006 which on that day is settled property in which interest in possession subsists
Contract of life insurance entered into before 22nd March 2006 which immediately before that day is property to which section 71 applies
Reversionary interest.
Settlement power
Excluded property : reversionary interests and Treasury securities.
Commencement of settlement
Excluded property: property situated outside the UK etc
Treatment of interests in possession.
Immediate post-death interest
Transitional serial interests
Transitional serial interest: interest to which person becomes entitled during period 22nd March 2006 to 5th October 2008
Transitional serial interest: interest to which person becomes entitled on death of spouse or civil partner on or after 6th October 2008
Transitional serial interest: contracts of life insurance
Interests in part, etc.
Disposal of interest in possession.
Charge on termination of interest in possession.
Exceptions from charge under section 52.
Exceptions from charge on death
Special rate of charge where settled property affected by potentially exempt transfer.
Provisions supplementary to section 54A.
Reversionary interest acquired by beneficiary.
Purchased settlement powers
Exclusion of certain exemptions.
Application of certain exemptions.
Relief where property enters maintenance fund.
Relevant property.
Qualifying interest in possession.
Commencement of settlement.
Ten-year anniversary.
Related settlements.
Same-day additions
Same day additions: exceptions
Protected settlements
Minor interpretative provisions.
Charge at other times.
Rate of ten-yearly charge.
Added property, etc.
Rate before first ten-year anniversary.
Rate between ten-year anniversaries.
Property leaving temporary charitable trusts.
Accumulation and maintenance trusts.
Trusts for bereaved minors
Charge to tax on property to which section 71A applies
Sections 71A and 71B: meaning of “bereaved minor”
Age 18-to-25 trusts
Charge to tax on property to which section 71D applies
Calculation of tax charged under section 71E in certain cases
Calculation of tax charged under section 71E in all other cases
Sections 71A to 71G: meaning of “parent”
Property leaving employee trusts and newspaper trusts.
Pre-1978 protective trusts.
Pre-1981 trusts for disabled persons.
Arrangements involving acquisition of interest in settled property etc
Section 74A: supplementary provision
Interpretation of sections 74A and 74B
Property becoming subject to employee trusts.
Property becoming subject to employee-ownership trust
Cap on charges for pre-30 October 2024 excluded property
Property becoming held for charitable purposes, etc.
Maintenance funds for historic buildings, etc.
Conditionally exempt occasions.
Exemption from ten-yearly charge.
Initial interest of settlor or spouse or civil partner.
Property moving between settlements.
Reversionary interests in relevant property
Excluded property: property to which section 80 applies
Excluded property : property to which section 81 applies (old cases)
Excluded property: property to which section 81 applies (new cases)
Property becoming settled on a death.
Income applied for charitable purposes.
Credit for annual charges under Finance Act 1975.
Trusts for benefit of employees.
Newspaper trusts.
Protective trusts.
Trusts for disabled persons.
Self-settlement by person expected to fall within the definition of “disabled person”
Meaning of “disabled person's interest”
Disabled person's interest: powers of advancement etc
Trustees’ annuities, etc.
Administration period.
Survivorship clauses.
Disclaimers.
Part IV — CLOSE COMPANIES
Alterations of capital, etc. where participators are trustees.
Amended 2 timesCompanies interests in settled property.
Amended 1 timeInterpretation.
Amended 1 timeBrowse 6 other sections in this Part — procedural / definitional / commencement
Part V — MISCELLANEOUS RELIEFS
(1) In this Chapter references to a transfer of value...
Amended 1 timeThe relief.
Amended 6 timesRelevant business property.
Amended 19 timesReplacements.
Amended 4 timesSuccessions.
Amended 1 timeSuccessive transfers.
Amended 1 time. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Amended 1 timeExclusion of value of excepted assets.
Amended 1 timePreliminary.
Amended 5 timesThe relief.
Amended 15 timesSuccessions.
Amended 2 timesSuccessive transfers.
Amended 1 timeThe relief.
Amended 5 timesCharge to tax on disposal of trees or underwood.
Amended 1 timeRate of charge.
Amended 2 timesThe relief.
Amended 4 timesShares—capital receipts.
Amended 2 timesPayments of calls.
Amended 1 timeReorganisation of share capital, etc.
Amended 1 timeTransactions of close companies.
Amended 2 timesInterests in land.
Amended 1 timeAlteration of dispositions taking effect on death.
Amended 6 timesDistribution etc. from property settled by will.
Amended 6 timesRedemption of surviving spouse’s or civil partner's life interest.
Amended 3 timesInheritance (Provision for Family and Dependants) Act 1975.
Amended 1 timeScotland; legitim. etc.
Amended 11 timesVoidable transfers.
Amended 1 timeCertain pension interests treated as part of estate
Amended 1 timeTreatment of pension rights, etc.
Amended 14 timesPerson dying with alternatively secured pension fund
Amended 14 timesRelevant dependant with pension fund inherited from member over 75
Amended 14 timesRate or rates of charge under section 151B
Amended 14 timesDependant dying with other pension fund
Amended 14 timesUnauthorised payment where person dies over 75 with pension or annuity
Amended 14 timesRate or rates of charge under section 151D
Amended 14 timesCash options.
Amended 5 timesDeath on active service, etc.
Amended 6 timesVisiting forces, etc.
Amended 6 timesDeath of constables and service personnel targeted because of their status
Amended 6 timesForeign diplomats etc
Amended 6 timesNon-residents’ bank accounts.
Amended 15 timesDouble taxation conventions.
Amended 4 timesBrowse 41 other sections in this Part — procedural / definitional / commencement
Minimum period of ownership.
Value of business.
Value of certain shares and securities.
Contracts for sale.
Transfers within seven years before death of transferor.
Application of section 113A to replacement property.
Avoidance of double relief.
Minimum period of occupation or ownership.
Replacements.
Occupation by company or partnership.
Agricultural property of companies.
Provisions supplementary to section 122.
Contracts for sale.
Transfers within seven years before death of transferor.
Application of section 124A to replacement property.
Environmental management agreements
100% relief allowance
Transfer of unused 100% relief allowance
Claims under section 124E
100% trust relief allowance (relevant property)
Trust maximum allowance
Trust maximum allowance (qualifying pre-commencement settlements)
100% trust relief allowance (special trusts)
100% trust relief allowance (age 18-to-25 trusts)
Amount subject to charge.
Credit for tax charged.
Interpretation.
Wasting assets.
Leases.
Other property.
Interpretation.
Two or more transfers within five years.
Apportionment of relief under section 141
Compliance with testator’s request.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Overseas pensions.
Death of emergency service personnel etc
Qualifying payments
Apsley House and Chevening Estate.
Unilateral relief.
Treatment of dormant assets
Part VI — VALUATION
Related property.
Amended 2 timesLiabilities.
Amended 2 timesLiabilities attributable to financing excluded property
Amended 2 timesLiabilities attributable to financing non-residents' foreign currency accounts
Amended 2 timesLiabilities attributable to financing certain relievable property
Amended 2 timesSections 162A , 162AA and 162B: supplementary provision
Amended 2 timesIncome tax and unpaid inheritance tax.
Amended 5 timesScottish agricultural leases.
Amended 2 timesPreliminary.
Amended 6 timesThe relief.
Amended 1 timeEffect of purchases.
Amended 2 timesPreliminary.
Amended 1 timeThe relief.
Amended 2 timesBrowse 34 other sections in this Part — procedural / definitional / commencement
Market value.
Restriction on freedom to dispose.
Transferor’s expenses.
Tax on capital gains.
Creditors’ rights.
Life policies, etc.
Unquoted shares and securities.
Farm cottages.
Leases for life, etc.
Changes occurring on death.
Funeral expenses.
Expenses incurred abroad.
Liability to make future payments, etc.
Discharge of liabilities after death
Related property etc.—sales.
Capital receipts.
Payment of calls.
Changes in holdings.
Exchanges.
Acquisition of like investments.
Value of part of a fund.
Cancelled investments.
Suspended investments.
Attribution of values to specific investments.
Limitation of loss on sale.
Date of sale or purchase.
Effect of purchases.
Changes between death and sale.
Leases.
Valuation by reference to other interests.
Sales to beneficiaries etc. and exchanges.
Compulsory acquisition more than three years after death.
Sales in fourth year after death.
Date of sale or purchase.
Part VII — LIABILITY
Transfer on death.
Amended 4 timesSettled property.
Amended 1 timeLiability of spouse or civil partner.
Amended 3 timesLimitation of liability.
Amended 1 timeMore than one person liable.
- Joint and several liability for Inheritance Tax Any Person
Conditional exemption, etc.
Amended 1 timeSuccession in Scotland.
Amended 2 timesPension rights, etc.
Amended 6 timesBurden of tax on death.
Amended 1 timePowers to raise tax.
Amended 1 timeCertificates of tax paid.
Other duties (1) — Crown / regulator
- HMRC must provide a certificate of Inheritance Tax paid upon request Statutory regulator
Browse 5 other sections in this Part — procedural / definitional / commencement
Part VIII — ADMINISTRATION AND COLLECTION
Delivery of accounts.
Amended 20 timesNon-resident trustees.
Amended 1 timeInstruments varying dispositions taking effect on death
Fine up to £3,000 Amended 1 time- Notify HMRC of changes to a will that increase Inheritance Tax Responsible Person
Pensions: information powers
Amended 1 timePower to require information.
Amended 7 timesPower to call for documents etc.
Amended 7 timesAppeal against requirement to produce documents etc.
Amended 7 timesInspection of property.
Amended 1 timeExchange of information with other countries.
Amended 1 timeNotices of determination.
Amended 1 timeAppeals against determinations.
Amended 11 timesLate notice of appeal.
Amended 1 timeOther duties (1) — Crown / regulator
- HMRC must accept late appeals if there is a reasonable excuse Statutory regulator
Appeal: HMRC review or determination by tribunal
Amended 1 timeAppellant requires review by HMRC
Amended 1 timeOther duties (1) — Crown / regulator
- HMRC must review a tax decision if you request it Statutory regulator
HMRC offer review
Amended 1 timeNotifying appeal to the tribunal
Amended 1 timeNature of review etc
Amended 1 timeOther duties (1) — Crown / regulator
- HMRC must conduct reviews and notify you of the outcome within 45 days Statutory regulator
Effect of conclusions of review
Amended 1 timeNotifying appeal to tribunal after review concluded
Amended 1 timeNotifying appeal to tribunal after review offered but not accepted
Amended 1 timeInterpretation of sections 223A to 223I
Amended 1 timeDetermination of appeal by tribunal.
Amended 1 timeAppeals from Special Commissioners.
Amended 2 timesExtension of regulation-making powers.
Amended 2 timesPayment: general rules.
Unlimited fine Amended 6 times- Pay Inheritance Tax within statutory deadlines Any Person
Tax on notional pension property: withholding of benefits
Amended 6 timesTax on notional pension property: direct payment by scheme administrator
Amended 6 timesPayment by instalments—land, shares and businesses.
Amended 3 timesShares, etc. within section 227.
Amended 1 timeAcceptance of property in satisfaction of tax.
Amended 6 timesAdministration actions.
Other duties (1) — Crown / regulator
- Courts must ensure unpaid Inheritance Tax is paid from property in leur control Tribunal / Court
Interest on unpaid tax.
Amended 11 timesInterest on instalments.
Amended 8 timesInterest on overpaid tax.
Amended 1 timeImposition of charge.
Amended 7 timesEffect of purchases.
Amended 2 timesCertificates of discharge.
Amended 3 timesUnderpayments.
Amended 7 timesUnderpayments: supplementary
Amended 7 timesUnderpayments involving offshore matters etc
Amended 7 timesOverpayments.
Amended 2 timesOther duties (1) — Crown / regulator
- HMRC must repay overpaid Inheritance Tax and interest Statutory regulator
Recovery of tax.
Amended 1 timeRights to address court.
Amended 1 timeFailure to deliver accounts.
Fine up to £3,000 Amended 6 times- Fail to deliver Inheritance Tax accounts Any Person
Failure to provide information etc.
Amended 6 times. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ..
Amended 1 timeProvision of incorrect information.
Fine up to £3,000 Amended 8 times- Provide incorrect information for Inheritance Tax Any Person
Failure to remedy errors.
Amended 2 times- Correct errors in Inheritance Tax documents without delay Any Person
Recovery of penalties.
Unlimited fine Amended 3 times- Recovery of Inheritance Tax penalties Any Person
Time limit for recovery.
Amended 1 timeAppeals against summary determination of penalties.
Amended 2 timesEffect of award by the tribunal.
Amended 1 timeEvidence.
Amended 1 timeRegulations about accounts, etc.
Amended 10 timesForm etc. of accounts.
Amended 2 timesBrowse 12 other sections in this Part — procedural / definitional / commencement
General.
Defective accounts.
Payment by instalments—woodlands.
Powers to transfer property in satisfaction of tax.
Special cases.
Scotland: recovery of tax in sheriff court.
Mitigation of penalties.
Determination of questions on previous view of law.
Service of documents.
Inspection of records.
Inland Revenue Regulation Act 1890.
Scotland inventories.
Part IX — MISCELLANEOUS AND SUPPLEMENTARY
Transfers reported late.
Amended 4 timesPersons treated as domiciled in United Kingdom.
Amended 8 timesLimited liability partnerships.
Amended 8 timesElection to be treated as domiciled in United Kingdom
Amended 8 timesSection 267ZA: further provision about election
Amended 8 timesElection to be treated as a long-term UK resident
Amended 8 timesFurther provision about elections under section 267ZC
Amended 8 timesSubject of domicile election treated as a long-term UK resident
Amended 8 timesDouble taxation conventions operating by reference to deemed domicile
Amended 8 timesGeneral interpretation.
Amended 35 timesTransition from estate duty.
Other duties (1) — Crown / regulator
- HMRC must apply transitional rules for old estate duty cases Statutory regulator
Browse 14 other sections in this Part — procedural / definitional / commencement
Tax chargeable in certain cases of future payments, etc.
Annuity purchased in conjunction with life policy.
Chargeable transfers affecting more than one property.
More than one chargeable transfer on one day.
Associated operations.
Control of company.
Connected persons.
Property of corporations sole.
Qualifying non-UK pension scheme
Commencement.
Continuity, and construction of references to old and new law.
Consequential amendments.
Repeals.
Short title.
Schedules
Browse 108 other Schedules — structural / supplementary
Table of Rates of Tax
GIFTS FOR NATIONAL PURPOSES, ETC.
MAINTENANCE FUNDS FOR HISTORIC BUILDINGS, ETC.
CONDITIONAL EXEMPTION: DEATHS BEFORE 7TH APRIL 1976
TRANSITION FROM ESTATE DUTY
COMMENCEMENT: SUPPLEMENTARY RULES
Gifts to charities etc : tax charged at lower rate
(1) This Schedule applies if— (a) a chargeable transfer is...
In this Schedule, in relation to D— “ the chargeable...
(1) If the charitable giving condition is met—
(1) For the purposes of paragraph 2, the components of...
The donated amount, for a component of the estate, is...
The baseline amount, for a component of the estate, is...
(1) For the purpose of calculating the donated amount and...
(1) An election may be made under this paragraph if,...
(1) If an election is made under this paragraph in...
(1) An election under this Schedule must be made by...
PROVISIONS APPLYING ON REDUCTION OF TAX
In this Schedule— (a) references to a reduction are to...
Where a person who has made a potentially exempt transfer...
Where a person who has made a chargeable transfer other...
Where tax is chargeable under section 65 of this Act...
Where the value of any trees or underwood has been...
Where tax is chargeable under section 32 or 32A of...
Where tax is chargeable under paragraph 8 of Schedule 4...
Where tax is chargeable under section 151B of this Act...
(1) If the conditions mentioned in paragraph 2(1) below are...
(1) Tax shall not be charged under paragraph 8 above...
(1) This paragraph applies where tax is chargeable under paragraph...
(1) This paragraph applies where tax is chargeable under paragraph...
(1) The first rate is the aggregate of the following...
(1) If the settlor is alive, the second rate is...
Where property is, by virtue of paragraph 1(3) above, treated...
(1) In relation to settled property to which this paragraph...
(1) Tax shall not be charged under section 65 of...
(1) Tax shall not be charged under section 65 of...
In paragraphs 16(2) and 17(4) above the references to the...
(1) The conditions referred to in paragraph 1 above are—...
(1) The requirements referred to in paragraph 2(1)(a)(i) above are...
(1) Paragraphs (a) and (b) of paragraph 3(1) above do...
If in the Treasury’s opinion the facts concerning any property...
Where a direction under paragraph 1 above has effect in...
Where a direction under paragraph 1 above has effect in...
(1) This paragraph applies to settled property which is held...
(1) Tax shall not be charged under paragraph 8 above...
(1) Where, under section 31 of the Finance Act 1975,...
(1) The following provisions of this paragraph shall have effect...
(1) Where, under subsection (2) of section 34 of the...
The tax chargeable under paragraph 3 above with respect to...
(1) The further undertaking referred to in paragraph 1 above...
A sale complies with this paragraph if—
Qualifying payments: victims of persecution during Second World War era
A payment of a fixed amount from the German foundation...
A one-off payment of a fixed amount from the Kindertransport...
A payment of a fixed amount in accordance with the...
A payment of a fixed amount from the Hardship Fund...
A payment of a fixed amount from the National Fund...
A payment of a fixed amount in respect of a...
A payment of a fixed amount by the Swiss Refugee...
A payment of a fixed amount under the foundation established...
A one-off payment of a fixed amount from the scheme...
A payment of a fixed amount from the Child Survivor...
References in any enactment, in any instrument made under any...
In determining for the purposes of this Act the value...
(1) Where a reversionary interest in settled property was before...
(1) In its application to a sale which does not...
In this Schedule “the repealed enactments” means the enactments repealed...
Section 220 of this Act shall come into force on...
Any order made under section 233 of this Act shall...
Where payments are made or assets transferred after the end...
Section 264 of this Act shall have effect (to the...
This Act shall not have effect in a case which...
Sections 126 to 130 of this Act shall have effect...
Where section 146 of this Act has effect in relation...
Section 147 of this Act, so far as it relates...
Section 150 of this Act shall have effect (to the...
Section 203 of this Act shall have effect (to the...
Section 218 of this Act, and section 245 so far...
Section 219 of this Act, and section 245 so far...
CONSEQUENTIAL AMENDMENTS
In section 8(1) of the National Heritage Act 1980 after...
In section 12(3) of the National Heritage Act 1980 for...
In section 13(3) of the National Heritage Act 1980 after...
In section 14(1) of the National Heritage Act 1980, for...
(1) Section 52 of the Finance Act 1980 shall be...
(1) Section 53 of the Finance Act 1980 shall be...
In section 98 of the Finance Act 1980 for the...
In section 14(1)(b) of the Crown Proceedings Act 1947, for...
In section 109 of the Supreme Court Act 1981—
In section 61(1) of the Finance Act 1982—
In section 62 of the Finance Act 1982 for the...
In Group 11 of Schedule 6 to the Value Added...
(1) In section 2 of the Land Charges Act 1972—...
In section 49(4) of the Finance Act 1975 after the...
In section 38 of the Finance Act 1977—
REPEALS
Property is not excluded property by virtue of section 6(1)...
In this Schedule “ partnership ” means—
(1) This paragraph applies to an interest in a close...
This paragraph applies to— (a) the rights of a creditor...
(1) For the purposes of this Schedule a loan is...
(1) This paragraph applies to— (a) property which constitutes consideration...
(1) In determining whether or to what extent property situated...
(1) Nothing in any double taxation relief arrangements made with...
In this Schedule “ relevant UK property ” means—
(1) In this Schedule “ UK agricultural property ” means...
(1) In this Schedule “ UK residential property interest ”...
(1) In this Schedule— “ close company ” means a...
Other sections — not classified into a Part
These sections sit outside the numbered Parts — usually provisions added or moved by later amendments.
Browse 3 other sections
Non-excluded overseas property
The National Gallery. The British Museum. The National Museums of...
TABLE OF DERIVATIONS
Official guidance
Authoritative sources published by regulators or government explaining this legislation.
- GOV.UK inheritance tax overview (opens in a new tab) from HMRC Detailed Guidance
- GOV.UK guidance on APR (opens in a new tab) from HMRC Detailed Guidance
Enforcement and responsible bodies
The regulators that administer or enforce this legislation.
HM Revenue & Customs
Tax collection, customs duties, national insurance, tax credits, and enforcement of the National Minimum Wage. Regulates all UK businesses for tax compliance …
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Browse legislation
Find other UK business legislation with related guidance.
Regulators
Learn more about the bodies that enforce this legislation.