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Section 108: Successions.

Inheritance Tax Act 1984 · 1984 c. 51View on legislation.gov.uk

Part V: MISCELLANEOUS RELIEFS — CHAPTER I: BUSINESS PROPERTY

For the purposes of sections 106 and 107 above, where the transferor became entitled to any property on the death of another person—

he shall be deemed to have owned it from the date of the death, and
if that other person was his spouse or civil partner he shall also be deemed to have owned it for any period during which the spouse or civil partner owned it.

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This legislation text comes from legislation.gov.uk. Contains public sector information licensed under the Open Government Licence v3.0. These source and reuse terms cover the legislation text, not Remedy's commentary.

Reuse reviewed 21 August 2026 under Open Government Licence v3.0.