# Crime and Security Act 2010, Paragraph 2


(1) The Inheritance Tax Act 1984 is amended as follows.
(2) In section 71A (trusts for bereaved minors)—
(a) in subsection (2), after paragraph (b) there is inserted
“or
(c) established under the Victims of Overseas Terrorism Compensation Scheme,”;
(b) in subsection (4), for “or (b)” there is substituted “ , (b) or (c) ”.
(3) In section 71D (age 18-to-25 trusts), in subsection (2), after paragraph (b) there is inserted “or
“(c) established under the Victims of Overseas Terrorism Compensation Scheme,”.

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Source: https://www.legislation.gov.uk/ukpga/2010/17/schedule/2/paragraph/2 (the official version)
Page: https://openlegislation.uk/crime-and-security-act-2010/schedule-2/paragraph-2
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.