# Inheritance Tax Act 1984, Section 45: Trustee.


In this Act “trustee”, in relation to a settlement in relation to which there would be no trustees apart from this section, means any person in whom the settled property or its management is for the time being vested.

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Source: https://www.legislation.gov.uk/ukpga/1984/51/section/45 (the official version)
Page: https://openlegislation.uk/inheritance-tax-act-1984/section-45
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.