SCHEDULE 6 Transition from Estate Duty
Inheritance Tax Act 1984 (1984 c 51) | Legislation

SCHEDULE 6 Transition from Estate Duty

Section 273

General

1

References in any enactment, in any instrument made under any enactment, or in any document (whether executed before or after the passing of this Act) to estate duty or to death duties shall have effect, as far as may be, as if they included references to inheritance tax chargeable under section 4 of this Act (or under section 22 of the Finance Act 1975).

Surviving spouse or former spouse

2

In determining for the purposes of this Act the value of the estate, immediately before his death, of a person whose spouse (or former spouse) died before 13th November 1974, there shall be left out of account the value of any property which, if estate duty were chargeable on the later death, would be excluded from the charge by section 5(2) of the Finance Act 1894 (relief on death of surviving spouse); and tax shall not be chargeable under section 52 of this Act on the coming to an end of an interest in possession in settled property if—

(a)     the spouse (or former spouse) of the person beneficially entitled

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