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Contents

Legislation

Inheritance Tax Act 1984

Crossheading Interpretation

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Section 58 Relevant property.
Section 59 Qualifying interest in possession.
Section 60 Commencement of settlement.
Section 61 Ten-year anniversary.
Section 62 Related settlements.
Section 62A Same-day additions
Section 62B Same day additions: exceptions
Section 62C Protected settlements
Section 63 Minor interpretative provisions.

CHAPTER III SETTLEMENTS WITHOUT INTERESTS IN POSSESSION , AND CERTAIN SETTLEMENTS IN WHICH INTERESTS IN POSSESSION SUBSIST
Crossheading Interpretation

Crossheading Interpretation

From legislation.gov.uk

Contents

Section 58 Relevant property.
Section 59 Qualifying interest in possession.
Section 60 Commencement of settlement.
Section 61 Ten-year anniversary.
Section 62 Related settlements.
Section 62A Same-day additions
Section 62B Same day additions: exceptions
Section 62C Protected settlements
Section 63 Minor interpretative provisions.