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Finance Act 1994, Section 246 is up to date with all changes known to be in force on or before 31 August 2024. 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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The Table substituted by section 72(1) of the M1Finance (No. 2) Act 1992 shall apply to chargeable transfers made in the year beginning 6th April 1994, and accordingly section 8(1) of the M2Inheritance Tax Act 1984 (indexation of rate bands) shall not apply to such transfers.
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