Inheritance Tax Act 1984

Words in s. 237(1)(b) substituted (with effect in accordance with s. 73(11) of the amending Act) by Finance Act 2020 (c. 14), s. 73(9)

Words in s. 10 cross-heading inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 94(2)

Words in s. 8(2) substituted (with effect in accordance with s. 208(5) of the amending Act) by Finance Act 2012 (c. 14), s. 208(3)

Sch. 5A inserted (with effect in accordance with s. 95(3) of the amending Act) by Finance Act 2016 (c. 24), s. 95(2)

Words in s. 240(3) substituted (17.7.2014) by Finance Act 2014 (c. 26), s. 277(3)(a) (with ss. 269-271)

Ss. 267ZA, 267ZB inserted (17.7.2013) by Finance Act 2013 (c. 29), s. 177(3)

S. 125(1A) omitted (with effect in accordance with s. 11(7) of the amending Act) by virtue of Finance (No. 2) Act 2024 (c. 12), s. 11(5)(b)

Words in s. 237(3B)(a) substituted (with effect in accordance with s. 12(9) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 12(8)(c)

S. 116(8) omitted (with effect in accordance with s. 11(7) of the amending Act) by virtue of Finance (No. 2) Act 2024 (c. 12), s. 11(4)

S. 234(1) applied (with effect in accordance with Sch. 10 para. 9 and with application in accordance with Sch. 10 para. 10(1) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 10 para. 10(3)

Word in s. 154(2) omitted (with effect in accordance with s. 75(5) of the amending Act) by virtue of Finance Act 2015 (c. 11), s. 75(3)(c)

Words in s. 272(1) substituted (6.4.2025) by Finance Act 2025 (c. 8), Sch. 13 paras. 28(3)(a), 45(1)

S. 241(1) applied (with modifications) (15.9.2016) by Finance Act 2016 (c. 24), s. 94(6)

S. 234(1) applied (with modifications) (with effect in accordance with s. 30(9)-(12) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 30(15)

Ss. 8D-8M inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), s. 9(4)

Words in s. 82 heading inserted (with effect in accordance with s. 74(5) of the amending Act) by Finance Act 2020 (c. 14), s. 74(3)(f)

Ss. 71A(4A)-(4E) inserted (with effect in accordance with Sch. 44 para. 9(1) of the amending Act) by Finance Act 2013 (c. 29), Sch. 44 para. 2(4)

S. 234(3)(c) substituted (with application in accordance with reg. 2 of the amending S.I.) by The Inheritance Tax (Market Makers and Discount Houses) Regulations 2012 (S.I. 2012/2903), regs. 1, 5

S. 105(4A) inserted (with application in accordance with reg. 2 of the amending S.I.) by The Inheritance Tax (Market Makers and Discount Houses) Regulations 2012 (S.I. 2012/2903), regs. 1, 4

S. 79(3A) inserted (with effect in accordance with s. 12(9) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 12(3)

Words in s. 48(4) inserted (with effect in accordance with Sch. 10 para. 9 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 10 para. 4(b)

Words in s. 152 substituted (retrospective to 6.4.2015 and with effect in accordance with Sch. 5 para. 11(2)(b) of the amending Act) by Finance Act 2016 (c. 24), Sch. 5 para. 11(1)(2)(a)

Words in s. 8G(3)(a) substituted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 15 para. 6

Words in s. 32(3) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 14 para. 29(2)

S. 28A inserted (with effect in accordance with Sch. 37 para. 11(2) of the amending Act) by Finance Act 2014 (c. 26), Sch. 37 para. 11(1)

Words in s. 8(1) substituted (with effect in accordance with s. 208(5) of the amending Act) by Finance Act 2012 (c. 14), s. 208(2)

S. 28(4)(d) substituted (20.3.2025) by Finance Act 2025 (c. 8), s. 58(3)(d)

Words in s. 59(3)(b) substituted (31.1.2020) by The Taxes (Amendments) (EU Exit) Regulations 2019 (S.I. 2019/689), regs. 1, 3(2) (with regs. 39-41); 2020 c. 1, Sch. 5 para. 1(1)

S. 89B(2A) inserted (with effect in accordance with Sch. 44 para. 9 of the amending Act) by Finance Act 2013 (c. 29), Sch. 44 para. 8(3)

S. 72(3A) inserted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 37 para. 13(3)(4)

S. 154(2)(c) and word inserted (with effect in accordance with s. 75(5) of the amending Act) by Finance Act 2015 (c. 11), s. 75(3)(c)

Words in s. 155(2) omitted (6.4.2025) by virtue of Finance Act 2025 (c. 8), Sch. 13 paras. 20, 45(1)

S. 153ZA(8A) inserted (22.7.2020) by Finance Act 2020 (c. 14), s. 75(2)

S. 89A(5) substituted for s. 89A(5)(6) (with effect in accordance with Sch. 44 para. 9 of the amending Act) by Finance Act 2013 (c. 29), Sch. 44 para. 7(4)

Words in s. 64(1B) substituted (6.4.2025) by Finance Act 2025 (c. 8), Sch. 13 paras. 10(2), 45(1)

Words in s. 65(7A) substituted (6.4.2025) by Finance Act 2025 (c. 8), Sch. 13 paras. 11(3), 45(1)

Words in s. 272(1) substituted (6.4.2025) by Finance Act 2025 (c. 8), Sch. 13 paras. 28(4)(b), 45(1)

S. 8HA inserted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 15 para. 8

S. 8 excluded (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), s. 10

Words in Sch. 4 para. 3(2)(c) substituted (with effect in accordance with s. 12(9) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 12(8)(d)

Word in s. 78(3) substituted (with effect in accordance with Sch. 33 para. 10(1) of the amending Act) by Finance Act 2012 (c. 14), Sch. 33 para. 5

Words in s. 267ZA(3) substituted (6.4.2025) by Finance Act 2025 (c. 8), Sch. 13 paras. 24(2), 45(1) (with Sch. 13 para. 46)

S. 81B substituted (6.4.2025) by Finance Act 2025 (c. 8), Sch. 13 paras. 16, 45(1)

Ss. 162A-162C inserted (with effect in accordance with Sch. 36 para. 5 of the amending Act) by Finance Act 2013 (c. 29), Sch. 36 para. 3

Words in s. 12(2G) substituted (15.9.2016) by Finance Act 2016 (c. 24), s. 94(3)

S. 89A(5)(d) and word inserted (26.7.2021) by The Social Security (Scotland) Act 2018 (Disability Assistance, Young Carer Grants, Short-term Assistance and Winter Heating Assistance) (Consequential Provision and Modifications) Order 2021 (S.I. 2021/886), arts. 1(2), 2(2)(a)(iii)

S. 28A(3) omitted (6.4.2025) by virtue of Finance Act 2025 (c. 8), Sch. 13 paras. 7, 45(1)

Word in s. 8H(2) substituted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 15 para. 7(4)

Words in Sch. A1 para. 8(3) substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 95(c)

S. 13A inserted (with effect in accordance with Sch. 37 para. 10(2) of the amending Act) by Finance Act 2014 (c. 26), Sch. 37 para. 10(1)

Words in s. 89A(5)(a) inserted (26.7.2021) by The Social Security (Scotland) Act 2018 (Disability Assistance, Young Carer Grants, Short-term Assistance and Winter Heating Assistance) (Consequential Provision and Modifications) Order 2021 (S.I. 2021/886), arts. 1(2), 2(2)(a)(i)

Word in s. 89A(5) omitted (21.10.2024) by virtue of The Social Security (Scotland) Act 2018 (Disability Assistance) (Consequential Modifications) Order 2024 (S.I. 2024/1048), arts. 1(2), 7(3)(a)(i)

Words in s. 69(3) omitted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by virtue of Finance (No. 2) Act 2015 (c. 33), Sch. 1 para. 5(4)(a)

S. 157(3A) inserted (with effect in accordance with Sch. 10 para. 9 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 10 para. 6

S. 74(4)(d) and word inserted (21.10.2024) by The Social Security (Scotland) Act 2018 (Disability Assistance) (Consequential Modifications) Order 2024 (S.I. 2024/1048), arts. 1(2), 7(2)

Words in s. 8M(3)(c) substituted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 15 para. 12(4)(c)

S. 53(4A) inserted (6.4.2025) by Finance Act 2025 (c. 8), Sch. 13 paras. 8(3), 45(1)

Word in s. 72(2) inserted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 37 para. 13(2)(4)

Words in s. 53(4) substituted (6.4.2025) by Finance Act 2025 (c. 8), Sch. 13 paras. 8(2), 45(1)

Words in s. 79(9A)(a) substituted (with effect in accordance with s. 12(9) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 12(5)

S. 89(4A) substituted for s. 89(5)(6) (with effect in accordance with Sch. 44 para. 9 of the amending Act) by Finance Act 2013 (c. 29), Sch. 44 para. 6(5)

S. 86(3A) inserted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 37 para. 15(3)(4)

S. 128(2) inserted (with effect in accordance with Sch. 33 para. 10(1) of the amending Act) by Finance Act 2012 (c. 14), Sch. 33 para. 6(b)

S. 226(3C) inserted (with effect in accordance with Sch. 25 para. 5(4) of the amending Act) by Finance Act 2014 (c. 26), Sch. 25 para. 5(2)

S. 240(5A) inserted (17.7.2014) by Finance Act 2014 (c. 26), s. 277(3)(c) (with ss. 269-271)

Words in s. 8E(8) inserted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 15 para. 3(4)(a)

S. 64(1BA) inserted (with effect in accordance with s. 73(11) of the amending Act) by Finance Act 2020 (c. 14), s. 73(5)(b)

S. 60 omitted (with effect in accordance with s. 73(11) of the amending Act) by virtue of Finance Act 2020 (c. 14), s. 73(4)

Words in s. 33(6) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 14 para. 31(b)

Words in s. 79(4) substituted (with effect in accordance with s. 12(9) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 12(4)

S. 216(6)(ad) inserted (with effect in accordance with Sch. 25 para. 5(4) of the amending Act) by Finance Act 2014 (c. 26), Sch. 25 para. 5(1)

Words in s. 8D(9) omitted (6.4.2025) by virtue of Finance Act 2025 (c. 8), Sch. 13 paras. 4, 45(1)

Words in s. 162(5) inserted (with effect in accordance with Sch. 36 para. 5 of the amending Act) by Finance Act 2013 (c. 29), Sch. 36 para. 2(3)

S. 71D(6A) inserted (with effect in accordance with Sch. 44 para. 9(1) of the amending Act) by Finance Act 2013 (c. 29), Sch. 44 para. 4(3)

S. 233(1)(aa) inserted (with effect in accordance with Sch. 25 para. 5(4) of the amending Act) by Finance Act 2014 (c. 26), Sch. 25 para. 5(3)(b)

Words in s. 218(1)(a) substituted (6.4.2025) by Finance Act 2025 (c. 8), Sch. 13 paras. 22, 45(1)

S. 154(1A) inserted (with effect in accordance with s. 75(5) of the amending Act) by Finance Act 2015 (c. 11), s. 75(3)(b)

Word in s. 144(1)(b) inserted (with effect in accordance with s. 14(2) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 14(1)

Words in s. 272 inserted (with effect in accordance with Sch. 10 para. 9 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 10 para. 8

S. 64(1BZA) inserted (6.4.2025) by Finance Act 2025 (c. 8), Sch. 13 paras. 10(3), 45(1)

S. 86(3)(d) and preceding word inserted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 37 para. 15(2)(4)

S. 48A inserted (with effect in accordance with s. 73(11) of the amending Act) by Finance Act 2020 (c. 14), s. 73(3)

Word in s. 68(5)(a) inserted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 1 para. 4(a)

Words in Sch. A1 para. 8(3) substituted (with effect in accordance with s. 7(3) of the amending Act) by Finance Act 2025 (c. 8), Sch. 1 para. 7 (with Sch. 2 Pts. 1, 2)

Words in s. 81(1) inserted (6.4.2025) by Finance Act 2025 (c. 8), Sch. 13 paras. 15(a), 45(1)

S. 8M(3)(a)-(ab) and words substituted for s. 8M(3)(a) and words (15.9.2016) by Finance Act 2016 (c. 24), Sch. 15 para. 12(3)

S. 240(8) applied (with effect in accordance with s. 81(4) of the amending Act) by Finance Act 2019 (c. 1), s. 81(5)

S. 145 omitted (1.10.2014) by virtue of Inheritance and Trustees' Powers Act 2014 (c. 16), s. 12(2), Sch. 4 para. 4(b) (with s. 12(4)); S.I. 2014/2039, art. 2

Ss. 71D(7A)-(7E) inserted (with effect in accordance with Sch. 44 para. 9(1) of the amending Act) by Finance Act 2013 (c. 29), Sch. 44 para. 4(5)

S. 8M(1)-(2I) substituted for s. 8M(1)(2) (15.9.2016) by Finance Act 2016 (c. 24), Sch. 15 para. 12(2)

Words in s. 115(3) omitted (with effect in accordance with s. 11(7) of the amending Act) by virtue of Finance (No. 2) Act 2024 (c. 12), s. 11(3)(a)

S. 28(4)(a) substituted (20.3.2025) by Finance Act 2025 (c. 8), s. 58(3)(a)

Ss. 89A(6A)-(6F) inserted (with effect in accordance with Sch. 44 para. 9 of the amending Act) by Finance Act 2013 (c. 29), Sch. 44 para. 7(5)

S. 35(2)(a)(b) substituted (with effect in accordance with s. 97(8) of the amending Act) by Finance Act 2016 (c. 24), s. 97(6)

Words in s. 89A(8) inserted (21.10.2024) by The Social Security (Scotland) Act 2018 (Disability Assistance) (Consequential Modifications) Order 2024 (S.I. 2024/1048), arts. 1(2), 7(3)(b)

S. 237(2A) inserted (with effect in accordance with Sch. 10 para. 9 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 10 para. 7

Word in Sch. A1 para. 1 substituted (6.4.2025) by Finance Act 2025 (c. 8), Sch. 13 paras. 29(2), 45(1)

S. 71B(2A)(2B) inserted (with effect in accordance with Sch. 44 para. 9(1) of the amending Act) by Finance Act 2013 (c. 29), Sch. 44 para. 3(3)

Sch. A1 inserted (with effect in accordance with Sch. 10 para. 9 of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 10 para. 1 (with Sch. 10 para. 9(2))

Word in s. 175A(7)(b) substituted (with effect in accordance with Sch. 25 para. 3(8) of the amending Act) by Finance Act 2014 (c. 26), Sch. 25 para. 3(7)(b)(i)

S. 74A(2) substituted (6.4.2025) by Finance Act 2025 (c. 8), Sch. 13 paras. 12(3), 45(1) (with Sch. 13 para. 45(3))

S. 233 applied (with effect in accordance with Sch. 10 para. 9 and with application in accordance with Sch. 10 para. 10(1) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), Sch. 10 para. 10(2)

Words in s. 8F(4) inserted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 15 para. 4(a)

Words in s. 136(3) substituted (6.4.2025) by Finance Act 2025 (c. 8), Sch. 13 paras. 19, 45(1) (with Sch. 13 para. 45(4))

S. 66(4)(d)(e) inserted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 1 para. 3(2)(c)

Words in s. 6(4) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 37 para. 2

S. 32(4A) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 14 para. 29(3)

Words in s. 89A(8) inserted (21.3.2025) by The Social Security (Scotland) Act 2018 (Scottish Adult Disability Living Allowance) (Consequential Modifications) Order 2025 (S.I. 2025/224), arts. 1(2), 7(3)(b)

S. 71A(4)(za) inserted (with effect in accordance with Sch. 44 para. 9(1) of the amending Act) by Finance Act 2013 (c. 29), Sch. 44 para. 2(3)

S. 155(5A)(5B) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 37 para. 3(3)

Words in s. 74A(3)(a) substituted (with effect in accordance with s. 73(11) of the amending Act) by Finance Act 2020 (c. 14), s. 73(7)(b)

Words in s. 272(1) omitted (6.4.2025) by virtue of Finance Act 2025 (c. 8), Sch. 13 paras. 28(3)(b), 45(1) (with Sch. 13 para. 49(2))

S. 242(4) inserted (17.7.2014) by Finance Act 2014 (c. 26), s. 224(2)

Ss. 6A-6C inserted (6.4.2025) by Finance Act 2025 (c. 8), s. 44(3)(4)

S. 8D(7) restricted (10.6.2021) by Finance Act 2021 (c. 26), s. 86

Words in Sch. A1 para. 8(3) substituted (with effect in accordance with Sch. 1 paras. 120, 123 of the amending Act) by Finance Act 2019 (c. 1), Sch. 1 para. 95(a)

S. 272(2) inserted (6.4.2025) by Finance Act 2025 (c. 8), Sch. 13 paras. 28(6), 45(1) (with Sch. 13 para. 48)

S. 6(3) omitted (6.4.2025) by virtue of Finance Act 2025 (c. 8), Sch. 13 paras. 3, 45(1)

Words in Sch. 3 substituted (1.4.2013) by The Natural Resources Body for Wales (Functions) Order 2013 (S.I. 2013/755), art. 1(2), Sch. 2 para. 183 (with Sch. 7)

Words in Sch. 3 omitted (1.4.2012) by virtue of The Public Bodies (Abolition of the National Endowment for Science, Technology and the Arts) Order 2012 (S.I. 2012/964), arts. 1(2), 3(1), Sch.

S. 221 applied (17.7.2013) by Finance Act 2013 (c. 29), s. 210(6)(d)

Words in s. 8E(6) inserted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 15 para. 3(2)

Words in s. 8L heading inserted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 15 para. 11(a)

Words in Sch. 4 para. 10(8) substituted (6.4.2025) by Finance Act 2025 (c. 8), Sch. 13 paras. 30, 45(1)

Words in s. 16(1) omitted (with effect in accordance with s. 11(7) of the amending Act) by virtue of Finance (No. 2) Act 2024 (c. 12), s. 11(2)

Words in s. 157(2) inserted (6.4.2025) by Finance Act 2025 (c. 8), Sch. 13 paras. 21(2)(b), 45(1)

Word in s. 13(2)(c) substituted (20.3.2025) by Finance Act 2025 (c. 8), s. 58(2)(c)

S. 12A inserted (with effect in accordance with s. 94(5) of the amending Act) by Finance Act 2016 (c. 24), s. 94(4)

S. 74(4)(e) and word inserted (21.3.2025) by The Social Security (Scotland) Act 2018 (Scottish Adult Disability Living Allowance) (Consequential Modifications) Order 2025 (S.I. 2025/224), arts. 1(2), 7(2)

Words in s. 157(4)(a) omitted (17.7.2013) by virtue of Finance Act 2013 (c. 29), Sch. 46 para. 118(4)(a) (with Sch. 46 para. 118(5))

Words in s. 65(8) substituted (6.4.2025) by Finance Act 2025 (c. 8), Sch. 13 paras. 11(6), 45(1)

Words in s. 8D(4) inserted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 15 para. 2(2)

Words in s. 94(2)(b) substituted (6.4.2025) by Finance Act 2025 (c. 8), Sch. 13 paras. 18, 45(1)

Words in s. 233(1)(c) substituted (with effect in accordance with s. 12(9) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 12(8)(b)

S. 66(2A) inserted (with effect in accordance with Sch. 25 para. 4(3) of the amending Act) by Finance Act 2014 (c. 26), Sch. 25 para. 4(2)

Words in s. 29A(6) substituted (with effect in accordance with Sch. 37 para. 12(2) of the amending Act) by Finance Act 2014 (c. 26), Sch. 37 para. 12(1)(a)

Words in s. 18(2) substituted (with effect in accordance with s. 178(4) of the amending Act) by Finance Act 2013 (c. 29), s. 178(2)

Sch. 5A Pt. 1 para. 10 inserted (with effect in accordance with s. 75(4) of the amending Act) by Finance Act 2020 (c. 14), s. 75(3)

Words in s. 157(2) omitted (6.4.2025) by virtue of Finance Act 2025 (c. 8), Sch. 13 paras. 21(2)(a), 45(1)

Words in s. 8J(1) substituted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 15 para. 9

Words in s. 69(1) substituted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 1 para. 5(2)

S. 89(3)-(3E) substituted for s. 89(3) (with effect in accordance with Sch. 44 para. 9 of the amending Act) by Finance Act 2013 (c. 29), Sch. 44 para. 6(3) (with Sch. 44 para. 9(2))

S. 142(3A)(3B) inserted (with effect in accordance with Sch. 33 para. 10(2) of the amending Act) by Finance Act 2012 (c. 14), Sch. 33 para. 9

Words in s. 54(2B)(e) substituted (6.4.2025) by Finance Act 2025 (c. 8), Sch. 13 paras. 9(2), 45(1)

S. 128(1) renumbered (with effect in accordance with Sch. 33 para. 10(1) of the amending Act) by Finance Act 2012 (c. 14), Sch. 33 para. 6(a)

S. 89(1)(b) substituted (with effect in accordance with Sch. 44 para. 9 of the amending Act) by Finance Act 2013 (c. 29), Sch. 44 para. 6(2) (with Sch. 44 para. 9(2))

Words in s. 89A heading substituted (with effect in accordance with Sch. 44 para. 9 of the amending Act) by Finance Act 2013 (c. 29), Sch. 44 para. 7(7)

Words in s. 74A(1)(b)(i) omitted (6.4.2025) by virtue of Finance Act 2025 (c. 8), Sch. 13 paras. 12(2)(a), 45(1) (with Sch. 13 para. 45(3))

S. 25(3) inserted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 14 para. 27

S. 75A inserted (6.4.2014) by Finance Act 2014 (c. 26), Sch. 37 para. 14(1)(2)

Words in s. 7(1) inserted (with effect in accordance with Sch. 33 para. 10(1) of the amending Act) by Finance Act 2012 (c. 14), Sch. 33 para. 3

Ss. 62A-62C inserted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 1 para. 2

Words in s. 272 omitted (with effect in accordance with art. 5 of the commencing S.I.) by virtue of Finance Act 2010 (c. 13), Sch. 6 paras. 10, 34(2); S.I. 2012/736, art. 5

Words in s. 64(1BA) substituted (6.4.2025) by Finance Act 2025 (c. 8), Sch. 13 paras. 10(4), 45(1)

S. 153A and cross-heading inserted (with effect in accordance with s. 75(5) of the amending Act) by Finance Act 2015 (c. 11), s. 75(2)

Words in s. 79(3)(b) substituted (with effect in accordance with s. 12(9) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 12(2)(d)(i)

Words in s. 155(4) substituted (17.7.2012) by Finance Act 2012 (c. 14), Sch. 37 para. 3(2)

Words in s. 8D(9) inserted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 15 para. 2(3)

Words in s. 8H(1) substituted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 15 para. 7(3)

Words in s. 65(7C) substituted (6.4.2025) by Finance Act 2025 (c. 8), Sch. 13 paras. 11(5), 45(1)

S. 124C substituted (with effect in accordance with s. 61(2) of the amending Act) by Finance Act 2025 (c. 8), s. 61(1)

S. 65(8ZA) inserted (6.4.2025) by Finance Act 2025 (c. 8), Sch. 13 paras. 11(7), 45(1)

S. 234(3)(c)(ii) modified (with application in accordance with reg. 2 of the amending S.I.) by The Inheritance Tax (Market Makers and Discount Houses) Regulations 2012 (S.I. 2012/2903), regs. 1, 7

Words in s. 69(3) substituted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 1 para. 5(4)(b)

Words in s. 80(1) inserted (6.4.2025) by Finance Act 2025 (c. 8), Sch. 13 paras. 14, 45(1)

Words in s. 29A(6) substituted (with effect in accordance with Sch. 37 para. 12(2) of the amending Act) by Finance Act 2014 (c. 26), Sch. 37 para. 12(1)(b)

Words in s. 89A(8) inserted (26.7.2021) by The Social Security (Scotland) Act 2018 (Disability Assistance, Young Carer Grants, Short-term Assistance and Winter Heating Assistance) (Consequential Provision and Modifications) Order 2021 (S.I. 2021/886), arts. 1(2), 2(2)(b)(i)

S. 162C(1A) inserted (with effect in accordance with Sch. 25 para. 3(8) of the amending Act) by Finance Act 2014 (c. 26), Sch. 25 para. 3(5)

S. 65(8A) inserted (with effect in accordance with s. 73(11) of the amending Act) by Finance Act 2020 (c. 14), s. 73(6)(c)

Words in s. 89A(1)(b) substituted (with effect in accordance with Sch. 44 para. 9 of the amending Act) by Finance Act 2013 (c. 29), Sch. 44 para. 7(2)

Words in s. 155(5B) omitted (6.4.2025) by virtue of Finance Act 2025 (c. 8), Sch. 13 paras. 20, 45(1)

S. 105(4A) modified (with application in accordance with reg. 2 of the amending S.I.) by The Inheritance Tax (Market Makers and Discount Houses) Regulations 2012 (S.I. 2012/2903), regs. 1, 6

Act applied (17.7.2014) by Finance Act 2014 (c. 26), ss. 223(8)(9)(c)

Words in s. 272 substituted (with effect in accordance with s. 30(9)-(12) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 30(8)(a)

S. 75A(4) omitted (6.4.2025) by virtue of Finance Act 2025 (c. 8), Sch. 13 paras. 13, 45(1)

S. 33(2ZA) inserted (with effect in accordance with Sch. 33 para. 10(1) of the amending Act) by Finance Act 2012 (c. 14), Sch. 33 para. 4

Words in s. 233(1)(a) inserted (with effect in accordance with Sch. 25 para. 5(4) of the amending Act) by Finance Act 2014 (c. 26), Sch. 25 para. 5(3)(a)

Word in s. 66(4)(c) inserted (with effect in accordance with Sch. 1 para. 7 of the amending Act) by Finance (No. 2) Act 2015 (c. 33), Sch. 1 para. 3(2)(b)

Words in s. 13(2)(b) inserted (20.3.2025) by Finance Act 2025 (c. 8), s. 58(2)(b)

Words in s. 157(4)(b) omitted (17.7.2013) by virtue of Finance Act 2013 (c. 29), Sch. 46 para. 118(4)(b) (with Sch. 46 para. 118(5))

Word in s. 162C(1) inserted (with effect in accordance with Sch. 25 para. 3(8) of the amending Act) by Finance Act 2014 (c. 26), Sch. 25 para. 3(4)

S. 175A inserted (with effect in accordance with Sch. 36 para. 5 of the amending Act) by Finance Act 2013 (c. 29), Sch. 36 para. 4

Words in Sch. A1 para. 5(2)(a) substituted (6.4.2025) by Finance Act 2025 (c. 8), Sch. 13 paras. 29(3), 45(1)

S. 65(7B) omitted (6.4.2025) by virtue of Finance Act 2025 (c. 8), Sch. 13 paras. 11(4), 45(1)

Words in s. 8M(7) substituted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 15 para. 12(7)

S. 74A(1)(ba) inserted (6.4.2025) by Finance Act 2025 (c. 8), Sch. 13 paras. 12(2)(b), 45(1) (with Sch. 13 para. 45(3))

Words in s. 7(1) inserted (18.11.2015) by Finance (No. 2) Act 2015 (c. 33), s. 9(2)

S. 157(2) substituted (17.7.2013) by Finance Act 2013 (c. 29), Sch. 46 para. 118(2) (with Sch. 46 para. 118(5))

Words in s. 79(6) substituted (with effect in accordance with s. 12(9) of the amending Act) by Finance (No. 2) Act 2015 (c. 33), s. 12(5)

Words in s. 18(2) substituted (6.4.2025) by Finance Act 2025 (c. 8), Sch. 13 paras. 6, 45(1)

Words in Sch. 3 inserted (15.9.2016) by Finance Act 2016 (c. 24), s. 96(4)

S. 216(6)(ad) applied (with modifications) (with effect in accordance with s. 30(9)-(12) of the amending Act) by Finance (No. 2) Act 2017 (c. 32), s. 30(16)(17)

Words in s. 8M(6) substituted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 15 para. 12(6)

S. 247(4) omitted (1.4.2013) by virtue of Finance Act 2012 (c. 14), s. 223, Sch. 38 para. 52 (with Sch. 38 para. 43); S.I. 2013/279, art. 2

Words in s. 175A(7)(c) substituted (with effect in accordance with Sch. 25 para. 3(8) of the amending Act) by Finance Act 2014 (c. 26), Sch. 25 para. 3(7)(c)(i)

Words in s. 267ZA(4) substituted (6.4.2025) by Finance Act 2025 (c. 8), Sch. 13 paras. 24(2), 45(1) (with Sch. 13 para. 46)

Ss. 74A-74C inserted (20.6.2012 and with effect in accordance with s. 210(5) of the amending Act) by Finance Act 2012 (c. 14), s. 210(3)

S. 240B inserted (with effect in accordance with s. 81(4) of the amending Act) by Finance Act 2019 (c. 1), s. 81(3)

Words in s. 162C(2) substituted (with effect in accordance with Sch. 25 para. 3(8) of the amending Act) by Finance Act 2014 (c. 26), Sch. 25 para. 3(6)(a)

Words in s. 8E(8) inserted (15.9.2016) by Finance Act 2016 (c. 24), Sch. 15 para. 3(4)(b)

Words in s. 230(3)(c) inserted (4.11.2024) by Historic Environment (Wales) Act 2023 (asc 3), s. 212(2), Sch. 13 para. 59 (with Sch. 14 paras. 1-3); S.I. 2024/860, art. 3(d)

Words in s. 64(1B) inserted (with effect in accordance with s. 73(11) of the amending Act) by Finance Act 2020 (c. 14), s. 73(5)(a)(iii)

Words in s. 65(7) substituted (6.4.2025) by Finance Act 2025 (c. 8), Sch. 13 paras. 11(2), 45(1)

Words in s. 240(8) substituted (17.7.2014) by Finance Act 2014 (c. 26), s. 277(3)(d) (with ss. 269-271)

S. 71D(6)(c)(ii) substituted (with effect in accordance with Sch. 44 para. 9(1) of the amending Act) by Finance Act 2013 (c. 29), Sch. 44 para. 4(2)