Inheritance Tax Act 1984 (c. 51)

PART I U.K. GENERAL

Dispositions that are not transfers of value [F1 (and omissions that do not give rise to deemed dispositions)] U.K.

Textual Amendments

F1 Words in s. 10 cross-heading inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 94(2)

15 Waiver of dividends. U.K.

A person who waives any dividend on shares of a company within twelve months before any right to the dividend has accrued does not by reason of the waiver make a transfer of value.