IHTM04281 - Reversionary interests:
introduction
A reversionary interest (
IHTM16000) is excluded property (
IHTM04251) and therefore outside the
scope of IHT, IHTA84/S48 (1) except
- if the interest has been purchased, (
IHTM04282) IHTA84/S48 (1)(a) or
- if the settlor, his spouse or civil
partner (
IHTM11032) is or has been beneficially
entitled to the interest, (
IHTM04283) IHTA84/S48 (1)(b) or
- if the interest is expectant on the
determination of a lease for life treated as a settlement, (
IHTM04284) IHTA84/S48 (1)(c).
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
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(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
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(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
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(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
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(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
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(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
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(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
