Inheritance Tax Act 1984

[F13U.K.This paragraph applies to—

(a)the rights of a creditor in respect of a loan which is a relevant loan (see paragraph 4), and

(b)money or money's worth held or otherwise made available as security, collateral or guarantee for a loan which is a relevant loan, to the extent that it does not exceed the value of the relevant loan.]

Textual Amendments

F1Sch. A1 inserted (with effect in accordance with Sch. 10 para. 9 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 10 para. 1 (with Sch. 10 para. 9(2))