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Contents

Legislation
Inheritance Tax Act 1984

CHAPTER I PRELIMINARY

  • Section 43 Settlement and related expressions.
  • Section 44 Settlor.
  • Section 45 Trustee.
  • Section 46 Interest in possession: Scotland.
  • Section 46A Contract of life insurance entered into before 22nd March 2006 which on that day is settled property in which interest in possession subsists
  • Section 46B Contract of life insurance entered into before 22nd March 2006 which immediately before that day is property to which section 71 applies
  • Section 47 Reversionary interest.
  • Section 47A Settlement power
  • Section 48 Excluded property : reversionary interests and Treasury securities.
  • Section 48ZA Excluded property: property situated outside the UK etc
  • Section 48A Commencement of settlement
  1. Chapter I · PRELIMINARY
  2. Settlement power

Section 47A | Settlement power

From legislation.gov.uk

In this Act “settlement power” means any power over, or exercisable (whether directly or indirectly) in relation to, settled property or a settlement.F1

Notes

  1. F1

    S. 47A inserted (24.7.2002 with effect as mentioned in s.119(6)(7) of the amending Act) by 2002 c. 23, s. 119(2)(6)(7)

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