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Inheritance Tax Act 1984

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Changes over time for: Section 16

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Version Superseded: 24/05/2024

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Point in time view as at 01/04/2013. This version of this provision has been superseded. Help about Status

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There are currently no known outstanding effects for the Inheritance Tax Act 1984, Section 16. Help about Changes to Legislation

16 Grant of tenancies of agricultural property.U.K.

(1)The grant of a tenancy of agricultural property in the United Kingdom, the Channel Islands or the Isle of Man for use for agricultural purposes is not a transfer of value by the grantor if he makes it for full consideration in money or money’s worth.

(2)Expressions used in subsection (1) above and in Chapter II of Part V of this Act have the same meaning in that subsection as in that Chapter.

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