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Inheritance Tax Act 1984

1984

▸ Part 1 – General
  • ▸ Chapter 1 – Main charges and definitions
    • Section 1 – Charge on transfers
    • Section 2 – Chargeable transfers and exempt transfers
    • Section 3 – Transfers of value
    • Section 3A – Potentially exempt transfers
    • Section 4 – Transfers on death
    • Section 5 – Meaning of estate
    • Section 6 – Excluded property
    • Section 6A – "Long-term UK resident": individuals
    • Section 6B – “Long-term UK resident”: young persons
    • Section 6C – “Long-term UK resident”: bodies corporate
  • ▸ Chapter 2 – Rates
    • Section 8 – Indexation of rate bands
    • Section 8A – Transfer of unused nil-rate band between spouses and civil partners
    • Section 8B – Claims under section 8A
    • Section 8C – Section 8A and subsequent charges
    • Section 7 – Rates
    • Section 8D – Extra nil-rate band on death if interest in home goes to descendants etc.
    • Section 8E – Residence nil-rate amount: interest in home goes to descendants etc
    • Section 8F – Residence nil-rate amount: no interest in home goes to descendants etc
    • Section 8FA – Downsizing addition: entitlement: low-value death interest in home
    • Section 8FB – Downsizing addition: entitlement: no residential interest at death
    • Section 8FC – Downsizing addition: effect: section 8E case
    • Section 8FD – Downsizing addition: effect: section 8F case
    • Section 8FE – Calculation of lost relievable amount
    • Section 8G – Meaning of “brought-forward allowance”
    • Section 8H – Meaning of “qualifying residential interest”
    • Section 8HA – "Qualifying former residential interest": interests in possession
    • Section 8J – Meaning of “inherited”
    • Section 8K – Meaning of “closely inherited”
    • Section 8L – Claims for brought-forward allowance
    • Section 8M – Residence nil-rate amount: cases involving conditional exemption
    • Section 9 – Transitional provisions on reduction of tax
  • ▸ Chapter 3 – Dispositions that are not transfers of value
    • Section 10 – Dispositions not intended to confer gratuitous benefit
    • Section 11 – Dispositions for maintenance of family
    • Section 12 – Dispositions allowable for income tax or conferring
    • Section 16 – Grant of tenancies of agricultural property
    • Section 17 – Changes in distribution of deceased’s estate, etc.
    • Section 13 – Dispositions by close companies for benefit of employees
    • Section 13A – Dispositions by close companies to employee-ownership trusts
    • Section 14 – Waiver of remuneration
    • Section 15 – Waiver of dividends
    • Section 12A – Pension drawdown fund not used up: no deemed disposition
▸ Part 2 – Exempt transfers
  • ▸ Chapter 1 – General
    • Section 18 – Transfers between spouses or civil partners
    • Section 19 – Annual exemption
    • Section 20 – Small gifts
    • Section 21 – Normal expenditure out of income
    • Section 22 – Gifts in consideration of marriage or civil partnership
    • Section 23 – Gifts to charities or registered clubs
    • Section 24 – Gifts to political parties
    • Section 24A – Gifts to housing associations
    • Section 25 – Gifts for national purposes, etc.
    • Section 26 – Gifts for public benefit
    • Section 26A – Potentially exempt transfer of property subsequently held for national purposes etc.
    • Section 27 – Maintenance funds for historic buildings, etc.
    • Section 28 – Employee trusts
    • Section 28A – Employee-ownership trusts
    • Section 29 – Loans - modifications of exemptions
    • Section 29A – Abatement of exemption where claim settled out of beneficiary’s own resources
  • ▸ Chapter 2 – Conditional exemption
    • Section 30 – Conditionally exempt transfers
    • Section 31 – Designation and undertakings
    • Section 32 – Chargeable events
    • Section 32A – Associated properties
    • Section 33 – Amount of charge under section 32
    • Section 34 – Reinstatement of transferor’s cumulative total
    • Section 35 – Conditional exemption on death before 7th April 1976
    • Section 35A – Variation of undertakings
  • ▸ Chapter 3 – Allocation of exemptions
    • Section 36 – Preliminary
    • Section 37 – Abatement of gifts
    • Section 38 – Attribution of value to specific gifts
    • Section 39 – Attribution of value to residuary gifts
    • Section 39A – Operation of sections 38 and 39 in cases of business or agricultural relief
    • Section 40 – Gifts made separately out of different funds
    • Section 41 – Burden of tax
    • Section 42 – Supplementary
▸ Part 3 – Settled property
  • ▸ Chapter 1 – Preliminary
    • Section 43 – Settlement and related expressions
    • Section 44 – Settlor
    • Section 45 – Trustee
    • Section 46 – Interest in possession: Scotland
    • Section 46A – Contract of life insurance entered into before 22nd March 2006 which on that day is settled property in which interest in possession subsists
    • Section 46B – Contract of life insurance entered into before 22nd March 2006 which immediately before that day is property to which section 71 applies
    • Section 47 – Reversionary interest
    • Section 47A – Settlement power
    • Section 48 – Excluded property: reversionary interests and Treasury securities
    • Section 48A – Commencement of settlement
    • Section 48ZA – Excluded property: property situated outside the UK etc
  • ▸ Chapter 2 – Interests in possession, reversionary interests and settlement powers
    • Section 53 – Exceptions from charge under section 52
    • Section 57A – Relief where property enters maintenance fund
    • Section 57 – Application of certain exemptions
    • Section 56 – Exclusion of certain exemptions
    • Section 55A – Purchased settlement powers
    • Section 55 – Reversionary interest acquired by beneficiary
    • Section 54B – Provisions supplementary to section 54A
    • Section 54A – Special rate of charge where settled property affected by potentially exempt transfer
    • Section 54 – Exceptions from charge on death
    • Section 49 – Treatment of interests in possession
    • Section 52 – Charge on termination of interest in possession
    • Section 51 – Disposal of interest in possession
    • Section 50 – Interests in part, etc.
    • Section 49E – Transitional serial interest: contracts of life insurance
    • Section 49D – Transitional serial interest: interest to which person becomes entitled on death of spouse or civil partner on or after 6th 2008
    • Section 49C – Transitional serial interest: interest to which person becomes entitled during period 22nd March 2006 to 5th 2008
    • Section 49B – Transitional serial interests
    • Section 49A – Immediate post-death interest
  • ▸ Chapter 3 – Settlements without interests in possession, and certain settlements in which interests in possession subsist
    • Section 58 – Relevant property
    • Section 59 – Qualifying interest in possession
    • Section 60 – Commencement of settlement
    • Section 61 – Ten-year anniversary
    • Section 62 – Related settlements
    • Section 62A – Same-day additions
    • Section 62B – Same day additions: exceptions
    • Section 62C – Protected settlements
    • Section 63 – Minor interpretative provisions
    • Section 64 – Charge at ten-year anniversary
    • Section 65 – Charge at other times
    • Section 66 – Rate of ten-yearly charge
    • Section 67 – Added property, etc.
    • Section 68 – Rate before first ten-year anniversary
    • Section 69 – Rate between ten-year anniversaries
    • Section 70 – Property leaving temporary charitable trusts
    • Section 71 – Accumulation and maintenance trusts
    • Section 71A – Trusts for bereaved minors
    • Section 71B – Charge to tax on property to which section 71A applies
    • Section 71C – Sections 71A and 71B: meaning of “bereaved minor”
    • Section 71D – Age 18-to-25 trusts
    • Section 71E – Charge to tax on property to which section 71D applies
    • Section 71F – Calculation of tax charged under section 71E in certain cases
    • Section 71G – Calculation of tax charged under section 71E in all other cases
    • Section 71H – Sections 71A to 71G: meaning of “parent”
    • Section 72 – Property leaving employee trusts and newspaper trusts
    • Section 73 – Pre-1978 protective trusts
    • Section 74 – Pre-1981 trusts for disabled persons
    • Section 74A – Arrangements involving acquisition of interest in settled property etc.
    • Section 74B – Section 74A: supplementary provision
    • Section 74C – Interpretation of sections 74A and 74B
    • Section 75A – Property becoming subject to employee-ownership trust
    • Section 75 – Property becoming subject to employee trusts
    • Section 76 – Property becoming held for charitable purposes, etc.
    • Section 77 – Maintenance funds for historic buildings, etc.
    • Section 82A – Excluded property: property to which section 81 applies (new cases)
    • Section 81B – Excluded property: property to which section 80 applies
    • Section 85 – Credit for annual charges under Finance Act 1975
    • Section 84 – Income applied for charitable purposes
    • Section 83 – Property becoming settled on a death
    • Section 82 – Excluded property: property to which section 81 applies (old cases)
    • Section 81A – Reversionary interests in relevant property
    • Section 81 – Property moving between settlements
    • Section 80 – Initial interest of settlor or spouse
    • Section 79A – Variation of undertakings
    • Section 79 – Exemption from ten-yearly charge
    • Section 78 – Conditionally exempt occasions
  • ▸ Chapter 4 – Miscellaneous
    • Section 86 – Trusts for benefit of employees
    • Section 87 – Newspaper trusts
    • Section 88 – Protective trusts
    • Section 89 – Trusts for disabled persons
    • Section 89A – Self-settlement by person expected to fall within the definition of “disabled person”
    • Section 89B – Meaning of “disabled person’s interest”
    • Section 89C – Disabled person's interest: powers of advancement etc.
    • Section 90 – Trustees’ annuities, etc.
    • Section 91 – Administration period
    • Section 92 – Survivorship clauses
    • Section 93 – Disclaimers
▸ Part 4 – Close companies
  • Section 94 – Charge on participators
  • Section 95 – Participator in two companies
  • Section 96 – Preference shares disregarded
  • Section 97 – Transfers within group, etc.
  • Section 98 – Effect of alterations of capital, etc.
  • Section 99 – Transfers where participators are trustees
  • Section 101 – Companies’ interests in settled property
  • Section 102 – Interpretation
  • Section 100 – Alterations of capital, etc. where participators are trustees
▸ Part 5 – Miscellaneous reliefs
  • ▸ Chapter 1 – Business property
    • Section 103 – Preliminary
    • Section 104 – The relief
    • Section 105 – Relevant business property
    • Section 106 – Minimum period of ownership
    • Section 107 – Replacements
    • Section 108 – Successions
    • Section 109 – Successive transfers
    • Section 109A – Additional requirement in case of minority shareholdings
    • Section 110 – Value of business
    • Section 111 – Value of certain shares and securities
    • Section 112 – Exclusion of value of excepted assets
    • Section 113 – Contracts for sale
    • Section 113A – Transfers within seven years before death of transferor
    • Section 113B – Application of section 113A to replacement property
    • Section 114 – Avoidance of double relief
  • ▸ Chapter 2 – Agricultural property
    • Section 115 – Preliminary
    • Section 116 – The relief
    • Section 117 – Minimum period of occupation or ownership
    • Section 118 – Replacements
    • Section 119 – Occupation by company or partnership
    • Section 120 – Successions
    • Section 121 – Successive transfers
    • Section 122 – Agricultural property of companies
    • Section 123 – Provisions supplementary to section 122
    • Section 124 – Contracts for sale
    • Section 124A – Transfers within seven years before death of transferor
    • Section 124B – Application of section 124A to replacement property
    • Section 124C – Environmental management agreements
  • ▸ Chapter 3 – Woodlands
    • Section 125 – The relief
    • Section 126 – Charge to tax on disposal of trees or underwood
    • Section 127 – Amount subject to charge
    • Section 128 – Rate of charge
    • Section 129 – Credit for tax charged
    • Section 130 – Interpretation
  • ▸ Chapter 4 – Transfers within three years before death
    • Section 131 – The relief
    • Section 132 – Wasting assets
    • Section 133 – Shares - capital receipts
    • Section 134 – Payments of calls
    • Section 135 – Reorganisation of share capital, etc.
    • Section 136 – Transactions of close companies
    • Section 137 – Interests in land
    • Section 138 – Leases
    • Section 139 – Other property
    • Section 140 – Interpretation
  • ▸ Chapter 5 – Miscellaneous
    • Section 151D – Unauthorised payment where person dies over 75 with pension or annuity
    • Section 155A – Death of constables and service personnel targeted because of their status
    • Section 153A – Death of emergency service personnel etc.
    • Section 151C – Dependant dying with other pension fund
    • Section 151BA – Rate or rates of charge under section 151B
    • Section 151B – Relevant dependant with pension fund inherited from member over 75
    • Section 151E – Rate or rates of charge under section 151D
    • Section 152 – Cash options
    • Section 153 – Overseas pensions
    • Section 155 – Visiting forces, etc.
    • Section 154 – Death on active service, etc.
    • Section 153ZA – Qualifying payments
    • Section 156 – Apsley House and Chevening Estate
    • Section 157 – Non-residents’ bank accounts
    • Section 158 – Double taxation conventions
    • Section 159 – Unilateral relief
    • Section 141 – Two or more transfers within five years
    • Section 151A – Person dying with alternatively secured pension fund
    • Section 151 – Treatment of pension rights, etc.
    • Section 150 – Voidable transfers
    • Section 149 – Mutual transfers: relief for donor’s gift
    • Section 148 – Mutual transfers: exemption for donee’s gift
    • Section 147 – Scotland: legitim etc.
    • Section 146 – Inheritance (Provision for Family and Dependants) Act 1975
    • Section 145 – Redemption of surviving spouse’s or civil partner’s life interest
    • Section 144 – Distribution etc. from property settled by will
    • Section 143 – Compliance with testator’s request
    • Section 142 – Alteration of dispositions taking effect on death
    • Section 141A – Apportionment of relief under section 141
    • Section 159A – Treatment of dormant assets
▸ Part 6 – Valuation
  • ▸ Chapter 1 – General
    • Section 160 – Market value
    • Section 161 – Related property
    • Section 162 – Liabilities
    • Section 162A – Liabilities attributable to financing excluded property
    • Section 162AA – Liabilities attributable to financing non-residents’ foreign currency accounts
    • Section 162B – Liabilities attributable to financing certain relievable property
    • Section 162C – Sections 162A and 162B: supplementary provision
    • Section 163 – Restriction on freedom to dispose
    • Section 164 – Transferor’s expenses
    • Section 165 – Tax on capital gains
    • Section 166 – Creditors’ rights
    • Section 167 – Life policies, etc.
    • Section 168 – Unquoted shares and securities
    • Section 169 – Farm cottages
    • Section 170 – Leases for life, etc.
  • ▸ Chapter 2 – Estate on death
    • Section 171 – Changes occurring on death
    • Section 172 – Funeral expenses
    • Section 173 – Expenses incurred abroad
    • Section 174 – Income tax and unpaid inheritance tax
    • Section 175 – Liability to make future payments, etc.
    • Section 175A – Discharge of liabilities after death
    • Section 176 – Related property, etc. - sales
    • Section 177 – Scottish agricultural leases
  • ▸ Chapter 3 – Sale of shares etc. from deceased's estate
    • Section 178 – Preliminary
    • Section 179 – The relief
    • Section 180 – Effect of purchases
    • Section 181 – Capital receipts
    • Section 182 – Payment of calls
    • Section 183 – Changes in holdings
    • Section 184 – Exchanges
    • Section 185 – Acquisition of like investments
    • Section 186 – Value of part of a fund
    • Section 186A – Cancelled investments
    • Section 186B – Suspended investments
    • Section 187 – Attribution of values to specific investments
    • Section 188 – Limitation of loss on sale
    • Section 189 – Date of sale or purchase
  • ▸ Chapter 4 – Sale of land from deceased's estate
    • Section 190 – Preliminary
    • Section 191 – The relief
    • Section 192 – Effect of purchases
    • Section 193 – Changes between death and sale
    • Section 194 – Leases
    • Section 195 – Valuation by reference to other interests
    • Section 196 – Sales to beneficiaries etc. and exchanges
    • Section 197 – Compulsory acquisition more than three years after death
    • Section 197A – Sales in fourth year after death
    • Section 198 – Date of sale or purchase
▸ Part 7 – Liability
  • Section 199 – Dispositions by transferor
  • Section 200 – Transfer on death
  • Section 201 – Settled property
  • Section 202 – Close companies
  • Section 203 – Liability of spouse or civil partner
  • Section 204 – Limitation of liability
  • Section 205 – More than one person liable
  • Section 206 – Gifts to political parties
  • Section 207 – Conditional exemption, etc.
  • Section 208 – Woodlands
  • Section 209 – Succession in Scotland
  • Section 210 – Pension rights, etc.
  • Section 211 – Burden of tax on death
  • Section 212 – Powers to raise tax
  • Section 213 – Refund by instalments
  • Section 214 – Certificates of tax paid
▸ Part 8 – Administration and collection
  • Section 247 – Provision of incorrect information
  • Section 233 – Interest on unpaid tax
  • Section 234 – Interest on instalments
  • Section 235 – Interest on overpaid tax
  • Section 236 – Special cases
  • Section 237 – Imposition of charge
  • Section 238 – Effect of purchases
  • Section 239 – Certificates of discharge
  • Section 240 – Underpayments
  • Section 241 – Overpayments
  • Section 242 – Recovery of tax
  • Section 243 – Scotland: recovery of tax in sheriff court
  • Section 244 – Right to address court
  • Section 245 – Failure to deliver accounts
  • Section 245A – Failure to provide information etc.
  • Section 246 – Failure to appear before Special Commissioners, etc.
  • Section 232 – Administration actions
  • Section 248 – Failure to remedy errors
  • Section 249 – Recovery of penalties
  • Section 250 – Time limit for recovery
  • Section 251 – Appeals against summary determination of penalties
  • Section 252 – Effect of award by
  • Section 253 – Mitigation of penalties
  • Section 254 – Evidence
  • Section 255 – Determination of questions on previous view of law
  • Section 256 – Regulations about accounts, etc.
  • Section 257 – Form etc. of accounts
  • Section 258 – Service of documents
  • Section 259 – Inspection of records
  • Section 260 – Inland Revenue Regulation Act 1890
  • Section 261 – Scotland: inventories
  • Section 240B – Underpayments involving offshore matters etc.
  • Section 223D – Notifying appeal to the tribunal
  • Section 216 – Delivery of accounts
  • Section 217 – Defective accounts
  • Section 218 – Non-resident trustees
  • Section 218A – Instruments varying dispositions taking effect on death
  • Section 219 – Power to require information
  • Section 219A – Power to call for documents etc.
  • Section 219B – Appeal against requirement to produce documents etc.
  • Section 220 – Inspection of property
  • Section 220A – Exchange of information with other countries
  • Section 221 – Notices of determination
  • Section 222 – Appeals against determinations
  • Section 223 – Late notice of appeal
  • Section 223A – Appeal: HMRC review or determination by tribunal
  • Section 223B – Appellant requires review by HMRC
  • Section 223C – HMRC offer review
  • Section 215 – General
  • Section 223E – Nature of review etc.
  • Section 223F – Effect of conclusions of review
  • Section 223G – Notifying appeal to tribunal after review concluded
  • Section 223H – Notifying appeal to tribunal after review offered but not accepted
  • Section 223I – Interpretation of sections 223A to 223I
  • Section 224 – Determination of appeal by tribunal
  • Section 225 – Appeals from Special Commissioners
  • Section 225A – Extension of regulation-making powers
  • Section 226 – Payment: general rules
  • Section 227 – Payment by instalments - land, shares and businesses
  • Section 228 – Shares, etc. within section 227
  • Section 229 – Payment by instalments - woodlands
  • Section 230 – Acceptance of property in satisfaction of tax
  • Section 231 – Powers to transfer property in satisfaction of tax
  • Section 240A – Underpayments: supplementary
▸ Part 9 – Miscellaneous and supplementary
  • Section 271 – Property of corporations sole
  • Section 267ZB – 267ZA: further provision about election
  • Section 267ZA – Election to be treated as domiciled in United Kingdom
  • Section 278 – Short title
  • Section 277 – Repeals
  • Section 276 – Consequential amendments
  • Section 275 – Continuity, and construction of references to old and new law
  • Section 274 – Commencement
  • Section 273 – Transition from estate duty
  • Section 272 – General interpretation
  • Section 271A – Qualifying non-UK pension scheme
  • Section 262 – Tax chargeable in certain cases of future payments, etc.
  • Section 270 – Connected persons
  • Section 269 – Control of company
  • Section 268 – Associated operations
  • Section 267A – Limited liability partnerships
  • Section 267 – Persons treated as domiciled in United Kingdom
  • Section 266 – More than one chargeable transfer on one day
  • Section 265 – Chargeable transfers affecting more than one property
  • Section 264 – Transfers reported late
  • Section 263 – Annuity purchased in conjunction with life policy
  • Section 267ZC – Election to be treated as a long-term UK resident
  • Section 267ZD – Further provision about elections under section 267ZC
  • Section 267ZE – Subject of domicile election treated as a long-term UK resident
  • Section 267ZF – Double taxation conventions operating by reference to deemed domicile
▸ Schedules
  • ▸ Schedule A1 Non-excluded overseas property
    • Part 1 – Overseas property with value attributable to UK residential property
    • Part 2 – Supplementary
    • Part 3 – Interpretation
  • Schedule 1 Table of rates of tax
  • ▸ Schedule 2 Provisions applying on reduction of tax
    • 1. Interpretation
    • 1A. Death within seven years of potentially exempt transfer
    • 3. Settlement without interest in possession
    • 2. Death within seven years of chargeable transfer
    • 4. Disposal of trees etc. following exemption on death
    • 5. Conditionally exempt transfers
    • 6. Maintenance funds for historic buildings
    • 6A. Relevant dependant with pension fund inherited from member over 75
    • 7.
  • Schedule 3 Gifts for national purposes, etc.
  • ▸ Schedule 5 Conditional exemption: deaths before 7th April 1976
    • 1-2. Charge on failure of condition of exemption—objects
    • 3-4. Charge on failure of condition of exemption—buildings etc.
    • 5. Further undertaking on disposal
    • 6. Requirements of sale
  • ▸ Schedule 6 Transition from estate duty
    • 1. General
    • 2. Surviving spouse or former spouse
    • 3. Sales and mortgages of reversionary interests
    • 4. Objects of national etc. interest left out of account on death
  • Schedule 7 Commencement: supplementary rules
  • ▸ Schedule 8 Consequential amendments
    • 1. The Land Registration Act 1925
    • 2. The Crown Proceedings Act 1947
    • 3. The Land Charges Act 1972
    • 4. The Finance Act 1975
    • 5-7. The Development Land Tax Act 1976
    • 9-12. The Capital Gains Tax Act 1979
    • 13-16. The National Heritage Act 1980
    • 17-19. The Finance Act 1980
    • 20. The Supreme Court Act 1981
    • 21-22. The Finance Act 1982
    • 8. The Finance Act 1977
    • 23. The Finance (No. 2) Act 1983
    • 24. The Value Added Tax Act 1983
    • 25. The Land Registration Act (Northern Ireland) 1970
  • ▸ Schedule 5A Qualifying payments: victims of persecution during Second World War era
    • Part 1 – Compensation payments
    • Part 2 – Ex-gratia payments
  • ▸ Schedule 4 Maintenance funds for historic buildings, etc.
    • Part 2 – Property leaving maintenance funds
    • Part 1 – Treasury directions
    • Part 3 – Property becoming comprised in maintenance funds
  • ▸ Schedule 1A Gifts to charities etc: tax charged at lower rate
    • 1. Application of this Schedule
    • 2. The relief
    • 3. The components of the estate
    • 4. The donated amount
    • 5. The baseline amount
    • 6. Rules for determining whether charitable giving condition is met
    • 7. Election to merge parts of the estate
    • 8. Opting out
    • 9. Elections: procedure
    • 10. General interpretation
  • Schedule 9 Repeals

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