http://www.legislation.gov.uk/ukpga/1984/51/section/273/2021-06-10Inheritance Tax Act 1984An Act to consolidate provisions of Part III of the Finance Act 1975 and other enactments relating to inheritance tax.1991-02-01texttext/xmlenStatute Law Database2024-08-02Expert Participation2021-06-10PART IX MISCELLANEOUS AND SUPPLEMENTARY Supplementary273 Transition from estate duty.Schedule 6 to this Act shall have effect.