# Finance Act 2006, Paragraph 28

Extent: E+W+S+N.I.

In section 272 of IHTA 1984 (general interpretation), in the appropriate place insert—
““disabled person's interest” has the meaning given by section 89B above;”
““immediate post-death interest” means an immediate post-death interest for the purposes of Chapter 2 of Part 3 (see section 49A above);”
““transitional serial interest” means a transitional serial interest for the purposes of Chapter 2 of Part 3 (see section 49B above);”.

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Source: https://www.legislation.gov.uk/ukpga/2006/25/schedule/20/paragraph/28 (the official version)
Page: https://openlegislation.uk/finance-act-2006/schedule-20/paragraph-28
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.