HC Deb 23 March 1987 vol 113 c133

Resolved, That charges to inheritance tax may be imposed—

  1. (a) by provisions relating to the coming to an end of an interest in possession in settled property;
  2. (b) by provisions as to the circumstances in which the settlor is liable for the tax on the value transferred by a potentially exempt transfer relating to settled property;
  3. (c) by provisions relating to relief under Chapter I (business property) or Chapter II (agricultural property) of Part V of the Inheritance Tax Act 1984;
  4. (d) by provisions relating to settled property of the kind to which Schedule 4 to that Act (maintenance funds for historic buildings etc.) relates; and
  5. (e) by provisions relating to the payment of tax by instalments.—[Mr. Lawson.]