Inheritance and Gift Tax Act 1956
in forceInheritance and gift tax, exemptions
Chapter I
Grounds for objective and subjective tax liability
Articles: 24
Chapter II
Determination of the taxable amount
Articles: 3
Chapter III
Tariff; calculation of the tax; exemptions
Articles: 17
Chapter IIIA
Business succession
Articles: 5
Chapter IIIb
Acquisition of bare ownership of a primary residence
Articles: 1
Chapter IV
Declaration, assessment and protective assessment
Articles: 13
Chapter IX
None
Articles: 8
Chapter V
None
Articles: 3
Chapter VI
Additional assessment
Articles: 1
Chapter VII
Reduction
Articles: 4
Chapter VIII
Objection and appeal
Articles: 5
Chapter X
Limitation of action
Articles: 1
Chapter XI
Remission
Articles: 2
Chapter XII
Special provisions
Articles: 12
Chapter XIII
Transitional and final provisions
Articles: 5