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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 s.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 (broadly) a wound received on active service, (IHTM11281)Certain local and private Acts of Parliament confer wide immunity from taxation. In some cases the immunity may be wide enough to cover IHT. Whether and to what extent such an Act applies to IHT is a matter of construction of that Act. Refer to TG any case in which a non-HMRC Act is claimed to confer immunity from IHT.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)