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Changes over time for: Section 107


Llinell Amser Newidiadau
This timeline shows the different points in time where a change occurred. The dates will coincide with the earliest date on which the change (e.g an insertion, a repeal or a substitution) that was applied came into force. The first date in the timeline will usually be the earliest date when the provision came into force. In some cases the first date is 01/02/1991 (or for Northern Ireland legislation 01/01/2006). This date is our basedate. No versions before this date are available. For further information see the Editorial Practice Guide and Glossary under Help.
Status:
Point in time view as at 31/01/2013.
Changes to legislation:
Finance Act 1999, Section 107 is up to date with all changes known to be in force on or before 09 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.

Changes to Legislation
Changes and effects yet to be applied by the editorial team are only applicable when viewing the latest version or prospective version of legislation. They are therefore not accessible when viewing legislation as at a specific point in time. To view the ‘Changes to Legislation’ information for this provision return to the latest version view using the options provided in the ‘What Version’ box above.
107 Inland revenue charge.U.K.
(1)In subsection (3) of section 237 of the Inheritance Tax Act 1984 (imposition of Inland Revenue charge), for “ “personal property” includes leaseholds” there shall be substituted “personal property” does not include leaseholds ”.
(2)After subsection (3A) of that section there shall be inserted the following subsections—
“(3B)Subsection (3C) below applies to any tax charged—
(a)under section 32, 32A or 79(3) above in respect of any property,
(b)under paragraph 8 of Schedule 4 to this Act in respect of any property, or
(c)under paragraph 1 or 3 of Schedule 5 to this Act with respect to any object or property.
(3C)Where any tax to which this subsection applies, or any interest on it, is for the time being unpaid, a charge for the amount unpaid is also by virtue of this section imposed in favour of the Board—
(a)except where the event giving rise to the charge was a disposal to a purchaser of the property or object in question, on that property or object; and
(b)in the excepted case, on any property for the time being representing that property or object.”
(3)Subsection (1) above has effect in relation to deaths occurring on or after 9th March 1999; and subsection (2) above has effect in relation to tax charged on or after that day.
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