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

http://www.legislation.gov.uk/ukpga/1984/51/section/215/2006-04-06

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

2006-04-06

PART VIII ADMINISTRATION AND COLLECTION

Management

215 General.

The tax shall be under the care and management of the Board.