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HMRC internal manual

Inheritance Tax Manual

Provisions which exclude the Inheritance Tax Act

The Inheritance Tax Act contains only a few provisions that exclude its application.  Under these provisions, the Act does not apply in respect of

  • the rights conferred by section of the 3 Wellington Museum Act 1947, IHTA84/S156 (a)
  • property held on the trusts of the trust instrument set out in the Schedule to the Chevening Estate Act 1959, IHTA84/S154 (b)
  • the charge on death does not apply on the death of a person from a wound received on active service, and for deaths on or after 19 March 2014 this has been extended to Armed Forces and emergency services personnel in a wider range of situations. (IHTM11281)

Certain local and private Acts of Parliament confer wide immunity from taxation. In some cases the immunity may be wide enough to cover Inheritance Tax (IHT) and wil depend on the terms of the particular Act. Refer to Technical any case in which a non-HMRC Act is claimed to confer immunity from IHT.