- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Pwynt Penodol mewn Amser (01/10/2014)
- Gwreiddiol (Fel y'i Deddfwyd)
Inheritance Tax Act 1984 is up to date with all changes known to be in force on or before 16 October 2024. There are changes that may be brought into force at a future date.
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CHAPTER II INTERESTS IN POSSESSION, REVERSIONARY INTERESTS AND SETTLEMENT POWERS
49C.Transitional serial interest: interest to which person becomes entitled during period 22nd March 2006 to 5th October 2008
49D.Transitional serial interest: interest to which person becomes entitled on death of spouse or civil partner on or after 6th October 2008
49E.Transitional serial interest: contracts of life insurance
54A. Special rate of charge where settled property affected by potentially exempt transfer.
CHAPTER III SALE OF SHARES ETC. FROM DECEASED’S ESTATE
CONDITIONAL EXEMPTION: DEATHS BEFORE 7TH APRIL 1976
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