SolvedIHTM35206 | Orders under the Inheritance (Provision for Family and Dependants Act) 1975: orders staying or dismissing proceedings
From HM Revenue & Customs · Inheritance Tax Manual
There is a special provision where
an order is made staying or dismissing proceedings under the I(PFD)A 1975
on terms set out in, or scheduled to the order.
Where there is such an order
IHTA84/S146 applies to any of those terms which could have been included in a s.2 order (IHTM35202) or s.10 order (IHTM35204), IHTA84/S146 (8)
as if they were provisions of such an order.
You should apply the appropriate instructions to the order accordingly.
If you are in doubt whether the terms of a particular order could have been included in a s.2 or s.10 order, you should refer your case to Technical for advice.