http://www.legislation.gov.uk/ukpga/2020/14/section/75/2021-10-01Finance Act 2020An Act to grant certain duties, to alter other duties, and to amend the law relating to the national debt and the public revenue, and to make further provision in connection with finance.texttext/xmlenStatute Law Database2024-05-18Expert Participation2021-10-01PART 3Other taxesInheritance tax
75Relief for payments to victims of persecution during Second World War era(1)

IHTA 1984 is amended as follows.

(2)

In section 153ZA (inheritance tax relief for payments to victims of persecution during Second World War era: qualifying payments), after subsection (8) insert—(8A)

Regulations under this section may have effect in relation to deaths occurring before the regulations are made.

(3)

In Schedule 5A (inheritance tax relief for payments to victims of persecution during Second World War era), in Part 1 (compensation payments), after paragraph 9 insert—10

A one-off payment of a fixed amount from the Kindertransport Fund established by the Government of the Federal Republic of Germany.

(4)

The amendment made by subsection (3) has effect in relation to deaths occurring on or after 1 January 2019.

This XML file does not appear to have any style information associated with it. The document tree is shown below.
<akomaNtoso xmlns:uk="https://www.legislation.gov.uk/namespaces/UK-AKN" xmlns:ukl="http://www.legislation.gov.uk/namespaces/legislation" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xsi:schemaLocation="http://docs.oasis-open.org/legaldocml/ns/akn/3.0 http://docs.oasis-open.org/legaldocml/akn-core/v1.0/cos01/part2-specs/schemas/akomantoso30.xsd">
<act name="ukpga">
<meta>
<identification source="#">
<FRBRWork>
<FRBRthis value="http://www.legislation.gov.uk/id/ukpga/2020/14"/>
<FRBRuri value="http://www.legislation.gov.uk/id/ukpga/2020/14"/>
<FRBRdate date="2020-07-22" name="enacted"/>
<FRBRauthor href="http://www.legislation.gov.uk/id/legislature/UnitedKingdomParliament"/>
<FRBRcountry value="GB-UKM"/>
<FRBRnumber value="14"/>
<FRBRname value="2020 c. 14"/>
<FRBRprescriptive value="true"/>
</FRBRWork>
<FRBRExpression>
<FRBRthis value="http://www.legislation.gov.uk/ukpga/2020/14/2021-10-01"/>
<FRBRuri value="http://www.legislation.gov.uk/ukpga/2020/14/2021-10-01"/>
<FRBRdate date="2021-10-01" name="validFrom"/>
<FRBRauthor href="#"/>
<FRBRlanguage language="eng"/>
</FRBRExpression>
<FRBRManifestation>
<FRBRthis value="http://www.legislation.gov.uk/ukpga/2020/14/2021-10-01/data.akn"/>
<FRBRuri value="http://www.legislation.gov.uk/ukpga/2020/14/2021-10-01/data.akn"/>
<FRBRdate date="2024-12-14Z" name="transform"/>
<FRBRauthor href="http://www.legislation.gov.uk"/>
<FRBRformat value="application/akn+xml"/>
</FRBRManifestation>
</identification>
<lifecycle source="#">
<eventRef refersTo="#enactment" date="2020-07-22" eId="date-enacted" source="#"/>
<eventRef date="2020-07-22" eId="date-2020-07-22" source="#"/>
<eventRef date="2021-06-10" eId="date-2021-06-10" source="#"/>
<eventRef date="2021-10-01" eId="date-2021-10-01" source="#"/>
<eventRef date="2022-02-24" eId="date-2022-02-24" source="#"/>
</lifecycle>
<analysis source="#">
<restrictions source="#">
<restriction refersTo="#extent-e+w+s+ni" type="jurisdiction"/>
<restriction href="#part-3" refersTo="#extent-e+w+s+ni" type="jurisdiction"/>
<restriction refersTo="#period-from-2021-10-01-to-2022-02-24" type="jurisdiction"/>
<restriction href="#body" refersTo="#period-from-2021-06-10" type="jurisdiction"/>
<restriction href="#part-3" refersTo="#period-from-2021-06-10-to-2022-02-24" type="jurisdiction"/>
<restriction href="#part-3-crossheading-inheritance-tax" refersTo="#period-from-2020-07-22" type="jurisdiction"/>
<restriction href="#section-75" refersTo="#period-from-2020-07-22" type="jurisdiction"/>
</restrictions>
<otherAnalysis source=""/>
</analysis>
<temporalData source="#">
<temporalGroup eId="period-from-2020-07-22">
<timeInterval start="#date-2020-07-22" refersTo="#"/>
</temporalGroup>
<temporalGroup eId="period-from-2021-06-10">
<timeInterval start="#date-2021-06-10" refersTo="#"/>
</temporalGroup>
<temporalGroup eId="period-from-2021-06-10-to-2022-02-24">
<timeInterval start="#date-2021-06-10" end="#date-2022-02-24" refersTo="#"/>
</temporalGroup>
<temporalGroup eId="period-from-2021-10-01-to-2022-02-24">
<timeInterval start="#date-2021-10-01" end="#date-2022-02-24" refersTo="#"/>
</temporalGroup>
</temporalData>
<references source="#">
<TLCEvent eId="enactment" href="" showAs="EnactmentDate"/>
<TLCLocation eId="extent-e+w+s+ni" href="" showAs="E+W+S+N.I."/>
</references>
<proprietary xmlns:ukm="http://www.legislation.gov.uk/namespaces/metadata" xmlns:dc="http://purl.org/dc/elements/1.1/" xmlns:dct="http://purl.org/dc/terms/" source="#">
<dc:identifier>http://www.legislation.gov.uk/ukpga/2020/14/section/75/2021-10-01</dc:identifier>
<dc:title>Finance Act 2020</dc:title>
<dc:description>An Act to grant certain duties, to alter other duties, and to amend the law relating to the national debt and the public revenue, and to make further provision in connection with finance.</dc:description>
<dc:type>text</dc:type>
<dc:format>text/xml</dc:format>
<dc:language>en</dc:language>
<dc:publisher>Statute Law Database</dc:publisher>
<dc:modified>2024-05-18</dc:modified>
<dc:contributor>Expert Participation</dc:contributor>
<dct:valid>2021-10-01</dct:valid>
<ukm:PrimaryMetadata>
<ukm:DocumentClassification>
<ukm:DocumentCategory Value="primary"/>
<ukm:DocumentMainType Value="UnitedKingdomPublicGeneralAct"/>
<ukm:DocumentStatus Value="revised"/>
</ukm:DocumentClassification>
<ukm:Year Value="2020"/>
<ukm:Number Value="14"/>
<ukm:EnactmentDate Date="2020-07-22"/>
<ukm:ISBN Value="9780105700883"/>
</ukm:PrimaryMetadata>
<ukm:Alternatives>
<ukm:Alternative URI="http://www.legislation.gov.uk/ukpga/2020/14/pdfs/ukpga_20200014_en.pdf" Date="2020-07-27" Size="1133995"/>
</ukm:Alternatives>
<ukm:Statistics>
<ukm:TotalParagraphs Value="518"/>
<ukm:BodyParagraphs Value="165"/>
<ukm:ScheduleParagraphs Value="353"/>
<ukm:AttachmentParagraphs Value="0"/>
<ukm:TotalImages Value="7"/>
</ukm:Statistics>
</proprietary>
</meta>
<body eId="body">
<part eId="part-3">
<num>
<b>PART 3</b>
</num>
<heading>Other taxes</heading>
<hcontainer name="crossheading" ukl:Name="Pblock" eId="part-3-crossheading-inheritance-tax">
<heading>
<i>Inheritance tax</i>
</heading>
<section eId="section-75" uk:target="true">
<num>75</num>
<heading>Relief for payments to victims of persecution during Second World War era</heading>
<subsection eId="section-75-1">
<num>(1)</num>
<content>
<p>IHTA 1984 is amended as follows.</p>
</content>
</subsection>
<subsection eId="section-75-2">
<num>(2)</num>
<content>
<p>
<mod>
In section 153ZA (inheritance tax relief for payments to victims of persecution during Second World War era: qualifying payments), after subsection (8) insert—
<quotedStructure startQuote="" endQuote="" uk:context="body" uk:docName="ukpga" ukl:TargetClass="primary" ukl:TargetSubClass="unknown" ukl:Context="main" ukl:Format="default">
<subsection>
<num>(8A)</num>
<content>
<p>Regulations under this section may have effect in relation to deaths occurring before the regulations are made.</p>
</content>
</subsection>
</quotedStructure>
</mod>
</p>
</content>
</subsection>
<subsection eId="section-75-3">
<num>(3)</num>
<content>
<p>
<mod>
In Schedule 5A (inheritance tax relief for payments to victims of persecution during Second World War era), in Part 1 (compensation payments), after paragraph 9 insert—
<quotedStructure startQuote="" endQuote="" uk:context="schedule" uk:docName="unknown" ukl:TargetClass="unknown" ukl:TargetSubClass="unknown" ukl:Context="schedule" ukl:Format="default">
<hcontainer name="crossheading" class="schGroup7">
<heading/>
<paragraph class="schProv1">
<num>10</num>
<content>
<p>A one-off payment of a fixed amount from the Kindertransport Fund established by the Government of the Federal Republic of Germany.</p>
</content>
</paragraph>
</hcontainer>
</quotedStructure>
</mod>
</p>
</content>
</subsection>
<subsection eId="section-75-4">
<num>(4)</num>
<content>
<p>The amendment made by subsection (3) has effect in relation to deaths occurring on or after 1 January 2019.</p>
</content>
</subsection>
</section>
</hcontainer>
</part>
</body>
</act>
</akomaNtoso>