HM Revenue & Customs: Inheritance Tax Act 1984 Part III Settled property Chapter II Interest in possession and reversionary interests Table of Contents

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Inland Revenue: Inheritance Tax Act 1984 Part III Settled property Chapter II Interest in possession and reversionary interests Table of Contents

ihta84/s49.- Treatment of interests in possession.

ihta84/s50.- Interests in part, etc.

ihta84/s51.- Disposal of interest in possession.

ihta84/s52.- Charge on termination of interest in possession.

ihta84/s53.- Exceptions from charge under section 52.

ihta84/s54.- Exceptions from charge on death.

ihta84/s54A.- [Special rate of charge where settled property affected by potentially exempt transfer.

ihta84/s54B.- Provisions supplementary to section 54A.

ihta84/s55.- Reversionary interest acquired by beneficiary.

ihta84/s56.- Exclusion of certain exemptions.

ihta84/s57.- Application of certain exemptions.

ihta84/s57A.- Relief where property enters maintenance fund.

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