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Inheritance Tax Act 1984 is up to date with all changes known to be in force on or before 22 August 2024. There are changes that may be brought into force at a future date.
Revised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the affected provisions when you open the content using the Table of Contents below.
8A.Transfer of unused nil-rate band between spouses and civil partners
8D.Extra nil-rate band on death if interest in home goes to descendants etc
8E.Residence nil-rate amount: interest in home goes to descendants etc
8F.Residence nil-rate amount: no interest in home goes to descendants etc
8FA.Downsizing addition: entitlement: low-value death interest in home
8FB.Downsizing addition: entitlement: no residential interest at death
8H.Meaning of “qualifying residential interest” , “qualifying former residential interest” and “residential property interest”
8HA.Qualifying former residential interest”: interests in possession
8L.Claims for brought-forward allowance and downsizing addition
8M.Residence nil-rate amount: cases involving conditional exemption
CHAPTER II INTERESTS IN POSSESSION, REVERSIONARY INTERESTS AND SETTLEMENT POWERS
49C.Transitional serial interest: interest to which person becomes entitled during period 22nd March 2006 to 5th October 2008
49D.Transitional serial interest: interest to which person becomes entitled on death of spouse or civil partner on or after 6th October 2008
49E.Transitional serial interest: contracts of life insurance
54A. Special rate of charge where settled property affected by potentially exempt transfer.
Payments to victims of persecution during Second World War era
CHAPTER III SALE OF SHARES ETC. FROM DECEASED’S ESTATE
CONDITIONAL EXEMPTION: DEATHS BEFORE 7TH APRIL 1976
Qualifying payments: victims of persecution during Second World War era
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