OpenLegislation

Chapter I PRELIMINARY

United Kingdom

  1. 43Settlement and related expressions.
  2. 44Settlor.
  3. 45Trustee.
  4. 46Interest in possession: Scotland.
  5. 46AContract of life insurance entered into before 22nd March 2006 which on that day is settled property in which interest in possession subsists
  6. 46BContract of life insurance entered into before 22nd March 2006 which immediately before that day is property to which section 71 applies
  7. 47Reversionary interest.
  8. 47ASettlement power
  9. 48Excluded property : reversionary interests and Treasury securities.
  10. 48ZAExcluded property: property situated outside the UK etc
  11. 48ACommencement of settlement

Notes on the whole Act

Textual amendments

F1

By Finance Act 1986 s. 100(1), on and after 25 July 1986 the Capital Transfer Tax Act 1984 may be cited as the Inheritance Tax Act 1984.