{
  "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-49A",
  "json_url": "https://openlegislation.uk/inheritance-tax-act-1984/section-49A.json",
  "legislation": "ukpga/1984/51",
  "legislation_title": "Inheritance Tax Act 1984",
  "legislation_url": "https://openlegislation.uk/inheritance-tax-act-1984",
  "path": "section/49A",
  "kind": "section",
  "number": "49A",
  "heading": "Immediate post-death interest",
  "text": "(1) Where a person (“L”) is beneficially entitled to an interest in possession in settled property, for the purposes of this Chapter that interest is an “immediate post-death interest” only if the following conditions are satisfied.\n(2) Condition 1 is that the settlement was effected by will or under the law relating to intestacy.\n(3) Condition 2 is that L became beneficially entitled to the interest in possession on the death of the testator or intestate.\n(4) Condition 3 is that—\n(a) section 71A below does not apply to the property in which the interest subsists, and\n(b) the interest is not a disabled person's interest.\n(5) Condition 4 is that Condition 3 has been satisfied at all times since L became beneficially entitled to the interest in possession.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 49A-49E inserted (22.3.2006) by Finance Act 2006 (c. 25), s. 156, Sch. 20 para. 5(1)(2)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1984/51/section/49A",
    "retrieved_at": "2026-10-29T10:01:12.914001+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}