SolvedCHAPTER II INTERESTS IN POSSESSION, REVERSIONARY INTERESTS AND SETTLEMENT POWERS
From legislation.gov.uk
Contents
- Section 49 Treatment of interests in possession.
- Section 49A Immediate post-death interest
- Section 49B Transitional serial interests
- Section 49C Transitional serial interest: interest to which person becomes entitled during period 22nd March 2006 to 5th October 2008
- Section 49D Transitional serial interest: interest to which person becomes entitled on death of spouse or civil partner on or after 6th October 2008
- Section 49E Transitional serial interest: contracts of life insurance
- Section 50 Interests in part, etc.
- Section 51 Disposal of interest in possession.
- Section 52 Charge on termination of interest in possession.
- Section 53 Exceptions from charge under section 52.
- Section 54 Exceptions from charge on death
- Section 54A Special rate of charge where settled property affected by potentially exempt transfer.
- Section 54B Provisions supplementary to section 54A.
- Section 55A Purchased settlement powers
- Section 55 Reversionary interest acquired by beneficiary.
- Section 56 Exclusion of certain exemptions.
- Section 57 Application of certain exemptions.
- Section 57A Relief where property enters maintenance fund.