# Inheritance Tax Act 1984, Section 49B: Transitional serial interests


Where a person is beneficially entitled to an interest in possession in settled property, for the purposes of this Chapter that interest is a “transitional serial interest” only—
(a) if section 49C or 49D below so provides, or
(b) if, and to the extent that, section 49E below so provides.

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Source: https://www.legislation.gov.uk/ukpga/1984/51/section/49B (the official version)
Page: https://openlegislation.uk/inheritance-tax-act-1984/section-49B
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.