In sections 71A and 71B above "bereaved minor" means a person—
who has not yet attained the age of 18, and
at least one of whose parents has died.
Section 71C: Sections 71A and 71B: meaning of "bereaved minor"
Inheritance Tax Act 1984 · 1984 c. 51View on legislation.gov.uk
Part III: SETTLED PROPERTY — CHAPTER III: SETTLEMENTS WITHOUT INTERESTS IN POSSESSION , AND CERTAIN SETTLEMENTS IN WHICH INTERESTS IN POSSESSION SUBSIST
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