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Legislation
Inheritance Tax Act 1984

Crossheading Changes in distribution of deceased’s estate, etc.

  • Section 142 Alteration of dispositions taking effect on death.
  • Section 143 Compliance with testator’s request.
  • Section 144 Distribution etc. from property settled by will.
  • Section 145 Redemption of surviving spouse’s or civil partner's life interest.
  • Section 146 Inheritance (Provision for Family and Dependants) Act 1975.
  • Section 147 Scotland; legitim. etc.
  1. Changes in distribution of deceased’s estate, etc.
  2. Compliance with testator’s request.

Section 143 | Compliance with testator’s request.

From legislation.gov.uk

Where a testator expresses a wish that property bequeathed by his will should be transferred by the legatee to other persons, and the legatee transfers any of the property in accordance with that wish within the period of two years after the death of the testator, this Act shall have effect as if the property transferred had been bequeathed by the will to the transferee.

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