Inheritance Tax Act 1984 (c. 51)

[F1 SCHEDULE 1A U.K. Gifts to charities etc: tax charged at lower rate

Textual Amendments

F1 Sch. 1A inserted (with effect in accordance with Sch. 33 para. 10(1) of the amending Act) by Finance Act 2012 (c. 14), Sch. 33 para. 1

General interpretation U.K.

10 U.K. In this Schedule, in relation to D—

• “the chargeable transfer” means the chargeable transfer mentioned in paragraph 1(1);

• “the estate” means D's estate immediately before death;

• “the relevant transfer” means the transfer of value that D is treated (under section 4) as having made immediately before death.]