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Inheritance Tax Act 1984
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Inheritance Tax Act 1984, Section 270 is up to date with all changes known to be in force on or before 06 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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- s. 74(4)(e) and word inserted by S.I. 2025/224 art. 7(2)
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- s. 74(4)(e) and word inserted by S.I. 2025/224 art. 7(2)
270 Connected persons.U.K.
For the purposes of this Act any question whether a person is connected with another shall be determined as, for the purposes of the [F11992 Act], it falls to be determined under section [F1286] of that Act, but as if in that section “relative” included uncle, aunt, nephew and niece and “settlement”, “settlor” and “trustee” had the same meanings as in this Act.
Textual Amendments
F1Words in s. 270 substituted (6.3.1992 with effects as mentioned in s. 289(1)(2) of the substituting Act) by Taxation of Chargeable Gains Act 1992 (c. 12), ss. 289, 290, Sch. 10 para. 8(12) (with ss. 60, 101(1), 201(3)).
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