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

http://www.legislation.gov.uk/ukpga/1984/51/section/148/2015-03-26

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

Expert Participation

2015-03-26

PART V MISCELLANEOUS RELIEFS

CHAPTER V MISCELLANEOUS

Mutual and voidable transfers

148. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F1

Annotations:

Amendments (Textual)

F1

Finance Act 1986 s. 101(3), Sch. 19, para. 25, and Sch. 23, Part X,repealed ss.148and 149 (exemption for mutual transfers)where the donee's transfer is made on or after 18March 1986.