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Section 144: Maintenance funds for historic buildings, etc.

Finance Act 1998 · 1998 c. 36View on legislation.gov.uk

Part IV: Inheritance Tax etc.

In section 27 of the Inheritance Tax Act 1984 (exemption for transfers into maintenance funds for historic buildings etc.), at the beginning of subsection (1) there shall be inserted and after that subsection there shall be inserted the following subsection—" Subject to subsection (1A) below, "

This section has effect in relation to transfers of value made on or after 17th March 1998.

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