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Inheritance Tax Act 1984
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Changes to legislation:
Inheritance Tax Act 1984, Paragraph 6A is up to date with all changes known to be in force on or before 13 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.
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Changes and effects yet to be applied to Schedule 2 Paragraph 6A:
- s. 74(4)(e) and word inserted by S.I. 2025/224 art. 7(2)
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 74(4)(e) and word inserted by S.I. 2025/224 art. 7(2)
[F16AU.K.
[F2Where tax is chargeable under section 151B of this Act on an occasion after a reduction and the rate or rates at which it is charged fall to be determined by reference to the death of a person which occurred before that reduction (or before that and one or more other reductions) that section applies as if the 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 that person's death.]]
Textual Amendments
F1Sch. 2 para. 6A and preceding cross-heading inserted (6.4.2007) by Finance Act 2006 (c. 25), s. 160, Sch. 22 para. 11
F2Sch. 2 para. 6A repealed (with effect as mentioned in Sch. 19 para. 29(8) of the amending Act) by Finance Act 2007 (c. 11), ss. 67, 114, Sch. 19 para. 27, Sch. 27 Pt. 3(1)
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