Changes to legislation: Inheritance Tax Act 1984 is up to date with all changes known to be in force on or before 10 Jan 2026. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.

1984 c. 51

An Act to consolidate provisions of Part III of the Finance Act 1975 and other enactments relating to inheritance tax.

[31st July 1984]

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