Section 15: Waiver of dividends.

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

Inheritance Tax Act 1984
- Section 14: Waiver of remuneration.
- Section 16: Grant of tenancies of agricultural property.

Part I: GENERAL

A person who waives any dividend on shares of a company within twelve months before any right to the dividend has accrued does not by reason of the waiver make a transfer of value.

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