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Finance Act 2004

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Changes over time for: Paragraph 16

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Point in time view as at 21/07/2009.

Changes to legislation:

There are currently no known outstanding effects for the Finance Act 2004, Paragraph 16. Help about Changes to Legislation

16U.K.Any disposition made by a person (“the chargeable person”) in relation to an interest in the estate of a deceased person is to be disregarded for the purposes of this Schedule if by virtue of section 17 of IHTA 1984 (changes in distribution of deceased’s estate, etc.) the disposition is not treated for the purposes of inheritance tax as a transfer of value by the chargeable person.

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