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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.

Interpretation
Commencement of settlement.

Section 60 | Commencement of settlement.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 60 omitted (with effect in accordance with s. 73(11) of the amending Act) by virtue of Finance Act 2020 (c. 14), s. 73(4)