PART V – INHERITANCE TAX (s. 100)
- 100 Capital transfer tax to be known as inheritance tax
- 101 Lifetime transfers potentially exempt etc.
- 102 Gifts with reservation
- 102ZA Gifts with reservation: termination of interests in possession
- 102A Gifts with reservation: interest in land
- 102B Gifts with reservation: share of interest in land
- 102C Sections 102A and 102B: supplemental
- 103 Treatment of certain debts and incumbrances
- 104 Regulations for avoiding double charges etc.
- 105 Application of business and agricultural relief where transfer partly exempt
- 106 Changes in financial institutions: business property
- 107 Changes in financial institutions: interest