Schedule 9, Part II, Group 11, item 2
VATA 1994
Value Added Tax Act 1994 · United Kingdom
The disposal of an object with respect to which inheritance tax is not chargeable by virtue of paragraph 1(3)(a) or (4), paragraph 3(4)(a), or the words following paragraph 3(4), of Schedule 5 to the Inheritance Tax Act 1984.
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Source: legislation.gov.uk · retrieved 2026-07-28