Inheritance Tax Act 1984
Sections and provisions with full text and the judgments that cite each one.
Section 270 — Connected persons.
Connected persons. 270 For the purposes of this Act any question whether a person is connected with another shall be determined as, for the purposes of the 1992 Act , it falls to be determined under…
Section 271 — Property of corporations sole.
Property of corporations sole. 271 References in this Act (except section 59) to property to which a person is beneficially entitled do not include references to property to which a person is…
Section 271A — Qualifying non-UK pension scheme
Qualifying non-UK pension scheme 271A 1 For the purposes of this Act “ qualifying non-UK pension scheme ” means a pension scheme (other than a registered pension scheme) which— a is established in a…
Section 272 — General interpretation.
General interpretation. 272 1 In this Act, except where the context otherwise requires,— “ amount ” includes value; “ authorised unit trust ” means a scheme which is a unit trust scheme for the…
Section 273 — Transition from estate duty.
Transition from estate duty. 273 Schedule 6 to this Act shall have effect.
Section 274 — Commencement.
Commencement. 274 1 This Act shall come into force on 1st January 1985, but shall not apply to transfers of value made before that date or to other events before that date on which capital transfer…
Section 275 — Continuity, and construction of references to old and new law.
Continuity, and construction of references to old and new law. 275 1 The continuity of the operation of the law relating to capital transfer tax shall not be affected by the substitution of this Act…
Section 276 — Consequential amendments.
Consequential amendments. 276 Schedule 8 to this Act shall have effect.
Section 277 — Repeals.
Repeals. 277 The enactments mentioned in Schedule 9 to this Act are hereby repealed to the extent specified in the third column of that Schedule.
Section 278 — Short title.
Short title. 278 This Act may be cited as the Inheritance Tax Act 1984 .