Section 47A: Settlement power

Inheritance Tax Act 1984 · 1984 c. 51View on legislation.gov.uk

Inheritance Tax Act 1984
- Section 47: Reversionary interest.
- Section 48: Excluded property : reversionary interests and Treasury securities.

Part III: SETTLED PROPERTY — CHAPTER I: PRELIMINARY

In this Act "settlement power" means any power over, or exercisable (whether directly or indirectly) in relation to, settled property or a settlement.

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