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Legislation
Inheritance Tax Act 1984

Crossheading Special cases—charges to tax

  • Section 70 Property leaving temporary charitable trusts.
  • Section 71 Accumulation and maintenance trusts.
  • Section 71A Trusts for bereaved minors
  • Section 71B Charge to tax on property to which section 71A applies
  • Section 71C Sections 71A and 71B: meaning of “bereaved minor”
  • Section 71D Age 18-to-25 trusts
  • Section 71E Charge to tax on property to which section 71D applies
  • Section 71F Calculation of tax charged under section 71E in certain cases
  • Section 71G Calculation of tax charged under section 71E in all other cases
  • Section 71H Sections 71A to 71G: meaning of “parent”
  • Section 72 Property leaving employee trusts and newspaper trusts.
  • Section 73 Pre-1978 protective trusts.
  • Section 74 Pre-1981 trusts for disabled persons.
  • Section 74A Arrangements involving acquisition of interest in settled property etc
  • Section 74B Section 74A: supplementary provision
  • Section 74C Interpretation of sections 74A and 74B
  1. Special cases—charges to tax
  2. Sections 71A and 71B: meaning of “bereaved minor”

Section 71C | Sections 71A and 71B: meaning of “bereaved minor”

From legislation.gov.uk

In sections 71A and 71B above “bereaved minor” means a person—F1

(a)who has not yet attained the age of 18, andF1

(b)at least one of whose parents has died.F1

Notes

  1. F1

    Ss. 71A-71H inserted (22.3.2006) by Finance Act 2006 (c. 25), s. 156, Sch. 20 para. 1(1)(2)

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