# Inheritance Tax Act 1984, Section 48A: Commencement of settlement


In this Act any reference to the commencement of a settlement is to the time when property first becomes comprised in it.

---
Source: https://www.legislation.gov.uk/ukpga/1984/51/section/48A (the official version)
Page: https://openlegislation.uk/inheritance-tax-act-1984/section-48A
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.