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HMRC internal manual

Inheritance Tax Manual

Gifts for National Purposes: government department

The definition of ‘government department’ is contained in IHTA84/S272. It includes the National Debt Commissioners, and departments in Northern Ireland.

Following the devolution of powers to the Scottish Parliament with the passing of the Scotland Act 1998, S.I. 1999 No. 1820. The Scotland Act 1998 (Consequential Modifications) (No.2) Order 1999 paragraph 2(2) ensured that the definition of ‘government department’ in IHTA84/S272 includes the Scottish Administration.