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Inheritance Tax Act 1984
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Changes to legislation:
Inheritance Tax Act 1984, Paragraph 8 is up to date with all changes known to be in force on or before 15 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 8 Paragraph 8:
- 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)
8U.K.In section 38 of the M1Finance Act 1977—
(a)in subsection (1) for the words “a direction has effect under section 93 of the Finance Act 1982” there shall be substituted the words “a direction has effect under paragraph 1 of Schedule 4 to the Capital Transfer Tax Act 1984”; and
(b)in subsection (5)(a) for the words “the said section 93” there shall be substituted the words “the said paragraph 1”.
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