http://www.legislation.gov.uk/ukpga/1986/41/schedule/19/paragraph/14
Finance Act 1986
An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.
1986-07-25
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2024-05-02
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2024-01-04
Finance Act 1986
s. 67(1A)
Finance Act 2024
Sch. 11
para. 2(c)
Finance Act 1986
s. 67(9ZA)
Finance Act 2024
Sch. 11
para. 2(d)
Finance Act 1986
s. 70(1A)
Finance Act 2024
Sch. 11
para. 4(c)
Finance Act 1986
s. 70(9ZA)
Finance Act 2024
Sch. 11
para. 4(d)
Finance Act 1986
s. 72ZA72ZB and cross-heading
Finance Act 2024
Sch. 11
para. 5
Finance Act 1986
s. 90(4)(a)
Finance Act 2024
Sch. 11
para. 6(4)(a)
Finance Act 1986
s. 90(4)(b) and word
Finance Act 2024
Sch. 11
para. 6(4)(b)
Finance Act 1986
s. 93(1A)
Finance Act 2024
Sch. 11
para. 7(2)(c)
Sch. 11
para. 26
Finance Act 1986
s. 96(1A)
Finance Act 2024
Sch. 11
para. 11(2)(c)
Sch. 11
para. 27
Finance Act 1986
s. 97ZA
Finance Act 2024
Sch. 11
para. 13(1)
Sch. 11
para. 27
Finance Act 1986
s. 97ZA heading
Finance Act 2024
Sch. 11
para. 13(2)(a)
Sch. 11
para. 27
Finance Act 1986
s. 97ZA(1)
Finance Act 2024
Sch. 11
para. 13(2)(b)
Sch. 11
para. 27
Finance Act 1986
s. 97ZA(3)(a)
Finance Act 2024
Sch. 11
para. 13(2)(c)(i)
Sch. 11
para. 27
Finance Act 1986
s. 97ZA(3)(b)
Finance Act 2024
Sch. 11
para. 13(2)(c)(ii)
Sch. 11
para. 27
Finance Act 1986
s. 97ZA(4)(a)
Finance Act 2024
Sch. 11
para. 13(2)(d)
Sch. 11
para. 27
Finance Act 1986
s. 97AB-97AD and cross-heading
Finance Act 2024
Sch. 11
para. 15
SCHEDULE 19 INHERITANCE TAX
PART I AMENDMENTS OF 1984 ACT
14
At the end of section 49 (treatment of interests in possession) there shall be added the following subsection—F1For text see IHTA 1984 s. 49(3).