SolvedIHTM06121 | Excepted settlements - qualifying occasions of charge
From HM Revenue & Customs · Inheritance Tax Manual
The regulations apply to four occasions of charge under the IHTA
all charges in connection with pilot trusts (IHTM06122)
a ten year charge, (IHTM06124)
a proportionate charge, (IHTM06125) and
a charge on an age 18-25 trust under IHTA84/S71E (IHTM06126)