Chapter II INTERESTS IN POSSESSION, REVERSIONARY INTERESTS AND SETTLEMENT POWERSF1

United Kingdom

1. 49Treatment of interests in possession.
2. 49AImmediate post-death interest
3. 49BTransitional serial interests
4. 49CTransitional serial interest: interest to which person becomes entitled during period 22nd March 2006 to 5th October 2008
5. 49DTransitional serial interest: interest to which person becomes entitled on death of spouse or civil partner on or after 6th October 2008
6. 49ETransitional serial interest: contracts of life insurance
7. 50Interests in part, etc.
8. 51Disposal of interest in possession.
9. 52Charge on termination of interest in possession.
10. 53Exceptions from charge under section 52.
11. 54Exceptions from charge on death
12. 54ASpecial rate of charge where settled property affected by potentially exempt transfer.
13. 54BProvisions supplementary to section 54A.
14. 55APurchased settlement powers
15. 55Reversionary interest acquired by beneficiary.
16. 56Exclusion of certain exemptions.
17. 57Application of certain exemptions.
18. 57ARelief where property enters maintenance fund.