Inheritance Tax Act 1984

[F18U.K.A one-off payment of a fixed amount from the scheme established by the Government of the French Republic and known as the French Orphan Scheme.]

Textual Amendments

F1Sch. 5A inserted (with effect in accordance with s. 95(3) of the amending Act) by Finance Act 2016 (c. 24), s. 95(2)