Section 83: Property becoming settled on a death.

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

Inheritance Tax Act 1984
- Section 82A: Excluded property: property to which section 81 applies (new cases)
- Section 84: Income applied for charitable purposes.

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

Property which becomes comprised in a settlement in pursuance of a will or intestacy shall for the purposes of this Chapter be taken to have become comprised in it on the death of the testator or intestate (whether it occurred before or after the passing of this Act).

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