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Inheritance Tax Act 1984

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Changes over time for: Paragraph 5

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Status:

Point in time view as at 19/03/1991.

Changes to legislation:

There are currently no known outstanding effects for the Inheritance Tax Act 1984, Paragraph 5. Help about Changes to Legislation

5U.K.Where tax is chargeable under section 32 [F1or 32A] of this Act by reason of a chargeable event occurring after a reduction and the rate or rates at which it is charged fall to be determined under the provisions of section 33(1)(b)(ii) by reference to a death which occurred before that reduction (or before that and one or more other reductions) those provisions shall apply as if [F2the Table] in Schedule 1 as substituted by that reduction (or by the most recent of those reductions) had been in force at the time of the death.

Textual Amendments

F1Finance Act 1985 Sch. 26, para. 5,in relation to events occurring after 18March 1985.

F2Finance Act 1986 Sch. 19, para. 37(1)(b),with effect from 18March 1986.Originally

“the Tables.”

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