Source: http://www.legislation.gov.uk/ukpga/1984/51/section/274
Timestamp: 2013-05-23 05:29:33
Document Index: 26158429

Matched Legal Cases: ['art. 5', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 3', 'art. 3', 'art. 2', 'art. 2', 'art. 2', 'art. 2', 'art. 2']

Skip to main contentSkip to navigationlegislation.gov.ukThe National ArchivesHelpSite MapAccessibilityContact UsHomeAbout UsBrowse LegislationNew LegislationChanges to LegislationSearch LegislationSearch LegislationTitle: (or keywords in the title)Year:Number:Type:All Legislation (excluding draft)All Primary Legislation UK Public General Acts UK Local Acts Acts of the Scottish Parliament Acts of the National Assembly for Wales Measures of the National Assembly for Wales Church Measures Acts of the Northern Ireland Assembly Acts of the Old Scottish Parliament Acts of the English Parliament Acts of the Old Irish Parliament Acts of the Parliament of Great Britain Northern Ireland Orders in Council Measures of the Northern Ireland Assembly Acts of the Northern Ireland ParliamentAll Secondary Legislation UK Statutory Instruments Wales Statutory Instruments Scottish Statutory Instruments Northern Ireland Statutory Rules Church Instruments UK Ministerial Orders UK Statutory Rules and OrdersAll Draft Legislation UK Draft Statutory Instruments Scottish Draft Statutory Instruments Northern Ireland Draft Statutory RulesAll Impact Assessments UK Impact AssessmentsSearchAdvanced SearchInheritance Tax Act 1984You are here:1984 c. 51PART IX SupplementarySection 274Table of ContentsContentMore ResourcesPrevious: ProvisionNext: ProvisionPlain ViewPrint Options
Changes to legislation:There are outstanding changes not yet made by the legislation.gov.uk editorial team to Inheritance Tax Act 1984. Any changes that have already been made by the team appear in the content and are referenced with annotations.Changes to LegislationRevised legislation carried on this site may not be fully up to date. Changes and effects are recorded by our editorial team in lists which can be found in the ‘Changes to Legislation’ area. Where those effects have yet to be applied to the text of the legislation by the editorial team they are also listed alongside the legislation in the affected provisions. Use the ‘more’ link to open the changes and effects relevant to the provision you are viewing.Changes and effects yet to be applied to the whole Act, associated Parts and Chapters:Changes and effectsThis section lists the changes and effects yet to be applied to the whole Act, associated Parts and Chapters where applicable. This includes any insertions of whole new Parts, Chapters or provisions yet to be inserted into this Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing.Act modified by S.I. 2011/1502 art. 5Whole provisions yet to be inserted into this Act (including any effects on those provisions):s. 8A-8C inserted by 2008 c. 9 Sch. 4 para. 2s. 74A-74C inserted by 2012 c. 14 s. 210(3)s. 81A inserted by 2010 c. 13 s. 52(1)s. 141A inserted by 2012 c. 14 Sch. 32 para. 7s. 151D 151E inserted by 2008 c. 9 Sch. 28 para. 10s. 151D omitted by 2011 c. 11 Sch. 16 para. 48(e)s. 151E omitted by 2011 c. 11 Sch. 16 para. 48(f)s. 155(4) words substituted by 2012 c. 14 Sch. 37 para. 3(2)s. 155(5A)(5B) inserted by 2012 c. 14 Sch. 37 para. 3(3)s. 155(6) words inserted by 2012 c. 14 Sch. 37 para. 3(4)s. 223A-223I inserted by S.I. 2009/56 Sch. 1 para. 117s. 240A inserted by 2009 c. 10 Sch. 51 para. 12s. 271A inserted by 2008 c. 9 Sch. 29 para. 18(6)Sch. 1A inserted by 2012 c. 14 Sch. 32 para. 2Commencement Orders yet to be applied to the Inheritance Tax Act 1984:Commencement OrdersThis section lists the commencement orders yet to be applied to the whole Act. These effects are included in this view as they may be (but won’t necessarily be) relevant to the specific provision that you are viewing. Where applicable the commencement orders are listed under two headings, firstly those that bring some part of the Act you are viewing into force and secondly, those that bring into force legislation that affects some part of the legislation you are viewing. If you are viewing a prospective version or there is a prospective version available there may be commencement orders listed here that are relevant to the provision you are viewing.Commencement Orders bringing legislation that affects this Act into force:S.I. 2003/1725 art. 2(1) commences (2002 c. 9)S.I. 2006/1014 art. 2(a) Sch. 1 para. 11(r) commences (2005 c. 4)S.I. 2008/839 art. 2 commences (2007 c. 18)S.I. 2009/571 art. 2-5 commences (2008 c. 9)S.I. 2009/812 art. 3(a)(b) commences (2006 c. 52)S.I. 2009/1167 art. 3 4 commences (2006 c. 52)S.I. 2009/1604 art. 2 commences (2005 c. 4)S.I. 2009/3250 art. 2(h) commences (2007 c. 29)S.I. 2009/3345 art. 2 commences (2009 c. 23)S.I. 2010/862 art. 2 commences (2008 c. 17)S.I. 2010/867 art. 2 commences (2009 c. 10)274 Commencement. E+W+S+N.I.(1)This Act shall come into force on 1st January 1985, but shall not apply to transfers of value made before that date or to other events before that date on which capital transfer tax is chargeable or would be chargeable but for an exemption, exception or relief.
(2)Subsection (1) above shall have effect subject to section 275 below, to Schedule 7 to this Act and to any other provision to the contrary.
Annotations:Annotations are used to give authority for changes and other effects on the legislation you are viewing and to convey editorial information. They appear at the foot of the relevant provision or under the associated heading. Annotations are categorised by annotation type, such as F-notes for textual amendments and I-notes for commencement information (a full list can be found in the Editorial Practice Guide). Each annotation is identified by a sequential reference number. For F-notes, M-notes and X-notes, the number also appears in bold superscript at the relevant location in the text. All annotations contain links to the affecting legislation.Modifications etc. (not altering text)C1 By Finance Act 1986 s. 100(1),on and after 25July 1986the 1984Act may be cited as the Inheritance Tax Act and the tax charged under the 1984Act shall be known as inheritance tax.Previous: ProvisionNext: ProvisionBack to topOptions/HelpPrint OptionsPrint The Whole ActPDF The Whole ActWeb page The Whole ActPrint The Whole PartPDF The Whole PartWeb page The Whole PartPrint The Whole Cross HeadingPDF The Whole Cross HeadingWeb page The Whole Cross HeadingPrint This Section onlyPDF This Section onlyWeb page This Section onlyYou have chosen to open The Whole ActThe Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.Would you like to continue?Continue to openYou have chosen to open The Whole Act as a PDFThe Whole Act you have selected contains over 200 provisions and might take some time to download.Would you like to continue?Continue to openYou have chosen to open The Whole Act without SchedulesThe Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.Would you like to continue?Continue to openYou have chosen to open The Whole Act without Schedules as a PDFThe Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.Would you like to continue?Continue to openYou have chosen to open the Whole ActThe Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.Would you like to continue?Continue to openYou have chosen to open the Whole Act without Schedules