Section 63: Minor interpretative provisions.

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

Inheritance Tax Act 1984
- Section 62C: Protected settlements
- Section 64: Charge at ten-year anniversary.

Part III: SETTLED PROPERTY — CHAPTER III: SETTLEMENTS WITHOUT INTERESTS IN POSSESSION , AND CERTAIN SETTLEMENTS IN WHICH INTERESTS IN POSSESSION SUBSIST

In this Chapter, unless the context otherwise requires—

"payment" includes a transfer of assets other than money;
"quarter" means period of three months.

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