# Inheritance Tax Act 1984, Section 47A: Settlement power


In this Act “settlement power” means any power over, or exercisable (whether directly or indirectly) in relation to, settled property or a settlement.

---
Source: https://www.legislation.gov.uk/ukpga/1984/51/section/47A (the official version)
Page: https://openlegislation.uk/inheritance-tax-act-1984/section-47A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.