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/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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