Where an IoV creates a short-term limited interest, that
interest is ignored if it ends no more than two-years after the
death (
IHTM35133).
Where an IoV within IHTA84/S142 (1) gives the deceased's
spouse or civil partner (
IHTM11032) a limited interest in
possession for a period slightly
longer than the two years covered by IHTA84/S142
(4), you should refer the case to TG for noting (even if you do not
consider such a reference appropriate under
IHTM35093).
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
