Inheritance Tax Act 1984
Act of the Parliament of the United Kingdom
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The Inheritance Tax Act 1984[a] (c. 51) is an act of the Parliament of the United Kingdom that consolidated enactments relating to capital transfer tax in the United Kingdom.[1]
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Long titleAn Act to consolidate provisions of Part III of the Finance Act 1975 and other enactments relating to capital transfer tax.
Territorial extentUnited Kingdom
Royal assent31 July 1984
| Act of Parliament | |
| |
| Long title | An Act to consolidate provisions of Part III of the Finance Act 1975 and other enactments relating to capital transfer tax. |
|---|---|
| Citation | 1984 c. 51 |
| Territorial extent | United Kingdom |
| Dates | |
| Royal assent | 31 July 1984 |
| Commencement | 31 July 1984[b] |
| Other legislation | |
| Amends | See § Repealed enactments |
| Repeals/revokes | See § Repealed enactments |
| Amended by | List
|
Status: Amended | |
| Text of statute as originally enacted | |
| Revised text of statute as amended | |
| Text of the Inheritance Tax Act 1984 as in force today (including any amendments) within the United Kingdom, from legislation.gov.uk. | |
Provisions
Repealed enactments
Section 277 of the act repealed 17 enactments, listed in schedule 9 to the act.[2]
| Citation | Short title | Extent of repeal |
|---|---|---|
| 1975 c. 7 | Finance Act 1975 | Section 19(1). |
| Sections 20 to 47. | ||
| In section 49, subsections (3) and (5). | ||
| Section 51. | ||
| Schedule 4, except paragraph 38. | ||
| Schedules 5, 6 and 7. | ||
| Schedules 9 and 10. | ||
| In Schedule 12, paragraphs 1, 8(b) and 18(3). | ||
| 1976 c. 40 | Finance Act 1976 | Sections 73 to 125. |
| Section 132(3)(d). | ||
| Schedules 10 to 14. | ||
| 1977 c. 36 | Finance Act 1977 | Sections 52 and 53. |
| Section 59(3)(d). | ||
| 1978 c. 42 | Finance Act 1978 | Sections 64 to 74. |
| Section 80(3)(d). | ||
| In Schedule 11, paragraph 3. | ||
| 1979 c. 14 | Capital Gains Tax Act 1979 | In paragraph 8 of Schedule 7, in the Table, the entries relating to the Finance Act 1975. |
| In paragraph 9 of Schedule 7, in the Table, the entries relating to the Finance Act 1975, section 82 of and the Schedules to the Finance Act 1976, and section 64 of the Finance Act 1978. | ||
| 1979 c. 46 | Ancient Monuments and Archaeological Areas Act 1979 | In Schedule 4, paragraph 15. |
| 1980 c. 17 | National Heritage Act 1980 | Section 12(1). |
| In section 12(2), the words from "(which" onwards. | ||
| Section 13(1). | ||
| 1980 c. 48 | Finance Act 1980 | Sections 85 to 87. |
| Sections 92 and 93. | ||
| Section 94, except subsection (7). | ||
| Section 118(5). | ||
| Section 122(3)(b). | ||
| Schedules 14 and 15. | ||
| 1981 c. 35 | Finance Act 1981 | Section 46(8). |
| Sections 92 to 95. | ||
| Section 96(1) and (2). | ||
| In section 96(3), the words from the beginning to "and" at the end of paragraph (d), and in paragraph (e) the words from "for the" to "1981, and". | ||
| Sections 97 to 106. | ||
| In section 135(1), the words "capital transfer tax". | ||
| Section 139(4). | ||
| Schedules 13 and 14. | ||
| 1981 c. 54 | Senior Courts Act 1981 | In Schedule 5, the entry relating to the Finance Act 1980. |
| 1981 c. 66 | Compulsory Purchase (Vesting Declarations) Act 1981 | In Schedule 3, paragraph 2. |
| 1982 c. 39 | Finance Act 1982 | Sections 90 to 127. |
| Section 131. | ||
| Section 157(4). | ||
| In Schedule 10, paragraphs 1(2), 2(2)(a) and (3), and 3(2)(a) and (b). | ||
| Schedules 14 to 17. | ||
| 1982 c. 50 | Insurance Companies Act 1982 | In Schedule 5, paragraph 28(a). |
| 1983 c. 20 | Mental Health Act 1983 | In Schedule 4, paragraph 40. |
| 1983 c. 28 | Finance Act 1983 | Section 46(5). |
| Section 47. | ||
| In Schedule 9, paragraphs 3 to 7. | ||
| 1983 c. 49 | Finance (No. 2) Act 1983 | Sections 8 to 13. |
| Section 16(3). | ||
| 1984 c. 43 | Finance Act 1984 | Section 96(8). |
| Sections 101 to 107. | ||
| Section 128(4). | ||
| In Schedule 9, paragraph 13. | ||
| In Schedule 14, paragraph 16. | ||
| In Schedule 21, paragraphs 1 to 17, 19(6) and 20 to 26. | ||
| In Schedule 22, in paragraph 6, the words from "and paragraph" to "Act 1975". |
Subsequent developments
The act was originally cited as the Capital Transfer Tax Act 1984.[c] Section 100(1) of the Finance Act 1986 renamed the tax charged under the act from capital transfer tax to inheritance tax, and accordingly renamed the act to the Inheritance Tax Act 1984. The act has since been substantially amended, principally by successive Finance Acts.
Notes
- The citation of this act by this short title was authorised by section 100(1)(a) of the Finance Act 1986. The act was originally cited as the Capital Transfer Tax Act 1984 by section 278.
- Section 278.