# Inheritance Tax Act 1984, Section 93: Disclaimers.


Where a person becomes entitled to an interest in settled property but disclaims the interest, then, if the disclaimer is not made for a consideration in money or money’s worth, this Act shall apply as if he had not become entitled to the interest.

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Source: https://www.legislation.gov.uk/ukpga/1984/51/section/93 (the official version)
Page: https://openlegislation.uk/inheritance-tax-act-1984/section-93
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.