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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. Commencement of settlement

Section 48A | Commencement of settlement

From legislation.gov.uk

In this Act any reference to the commencement of a settlement is to the time when property first becomes comprised in it.F1

Notes

  1. F1

    S. 48A inserted (with effect in accordance with s. 73(11) of the amending Act) by Finance Act 2020 (c. 14), s. 73(3)

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