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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 to 71G: meaning of “parent”

Section 71H | Sections 71A to 71G: meaning of “parent” F1

From legislation.gov.uk

(1)In sections 71A to 71G above “parent” includes step-parent.

(2)For the purposes of sections 71A to 71G above, a deceased individual (“D”) shall be taken to have been a parent of another individual (“Y”) if, immediately before D died, D had—

(a)parental responsibility for Y under the law of England and Wales,

(b)parental responsibilities in relation to Y under the law of Scotland, or

(c)parental responsibility for Y under the law of Northern Ireland.

(3)In subsection (2)(a) above “parental responsibility” has the same meaning as in the Children Act 1989.

(4)In subsection (2)(b) above “parental responsibilities” has the meaning given by section 1(3) of the Children (Scotland) Act 1995.

(5)In subsection (2)(c) above “parental responsibility” has the same meaning as in the Children (Northern Ireland) Order 1995.

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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