Part 1 “Trusts for bereaved minors”, “age 18-to-25 trusts” and “accumulation and maintenance” trusts Trusts for bereaved minors and Age 18-to-25 trusts Section 71 of IHTA 1984 not to apply to property settled on or after 22nd March 2006 Section 71 of IHTA 1984 to cease to apply to certain settled property from 6th April 2008 Part 1