# Inheritance Tax Act 1984, Section 71C: Sections 71A and 71B: meaning of “bereaved minor”


In sections 71A and 71B above “bereaved minor” means a person—
(a) who has not yet attained the age of 18, and
(b) at least one of whose parents has died.

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Source: https://www.legislation.gov.uk/ukpga/1984/51/section/71C (the official version)
Page: https://openlegislation.uk/inheritance-tax-act-1984/section-71C
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.