http://www.legislation.gov.uk/id/ukpga/1984/51

http://www.legislation.gov.uk/ukpga/1984/51/section/1/2009-10-01

Inheritance Tax Act 1984

An Act to consolidate provisions of Part III of the Finance Act 1975 and other enactments relating to inheritance tax.

1991-02-01

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en

Statute Law Database

2024-06-11

2009-10-01

PART I GENERAL

Main charges and definitions

1 Charge on transfers.

F1Inheritance tax shall be charged on the value transferred by a chargeable transfer.

Annotations:

Amendments (Textual)

F1

See Finance Act 1986 s. 100(1)and (2)—for any liability to tax arising on and after 25July 1986any reference in the legislation to capital transfer tax has effect as a reference to inheritance tax.