Section 84


Related Commentary  

1  In this Schedule–

IHTA 1984”  means the Inheritance Tax Act 1984 (c. 51);

the 1986 Act”  means the Finance Act 1986 (c. 41);

chattel”  means any tangible movable property (or, in Scotland, corporeal movable property) other than money;

excluded transaction”  has the meaning given by paragraph 10;

intangible property”  means any property other than chattels or interests in land;

interest in land”  has the same meaning as in Chapter 4 of Part 6 of IHTA 1984;

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