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Inheritance Tax Act 1984
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[F11(1)This Schedule applies if—U.K.
(a)a chargeable transfer is made (under section 4) on the death of a person (“D”), and
(b)all or part of the value transferred by the chargeable transfer is chargeable to tax at a rate other than nil per cent.
(2)The part of the value transferred that is chargeable to tax at a rate other than nil per cent is referred to in this Schedule as “TP”.]
Textual Amendments
F1Sch. 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
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