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Section 41: Burden of tax.

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

Part II: EXEMPT TRANSFERS — CHAPTER III: ALLOCATION OF EXEMPTIONS

Notwithstanding the terms of any disposition—

none of the tax on the value transferred shall fall on any specific gift if or to the extent that the transfer is exempt with respect to the gift, and
none of the tax attributable to the value of the property comprised in residue shall fall on any gift of a share of residue if or to the extent that the transfer is exempt with respect to the gift.

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