StatuteInheritance Tax Act 1984

Section 49B — Inheritance Tax Act 1984: Transitional serial interests

Text of the provision Official document

Transitional serial interests 49B Where a person is beneficially entitled to an interest in possession in settled property, for the purposes of this Chapter that interest is a “transitional serial interest” only—

a if section 49C or 49D below so provides, or b if, and to the extent that, section 49E below so provides.

Official source: legislation.gov.uk

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