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Legislation
Inheritance Tax Act 1984

CHAPTER IV MISCELLANEOUS

  • Section 86 Trusts for benefit of employees.
  • Section 87 Newspaper trusts.
  • Section 88 Protective trusts.
  • Section 89 Trusts for disabled persons.
  • Section 89A Self-settlement by person expected to fall within the definition of “disabled person”
  • Section 89B Meaning of “disabled person's interest”
  • Section 89C Disabled person's interest: powers of advancement etc
  • Section 90 Trustees’ annuities, etc.
  • Section 91 Administration period.
  • Section 92 Survivorship clauses.
  • Section 93 Disclaimers.
  1. Chapter IV · MISCELLANEOUS
  2. Survivorship clauses.

Section 92 | Survivorship clauses.

From legislation.gov.uk

(1)Where under the terms of a will or otherwise property is held for any person on condition that he survives another for a specified period of not more than six months, this Act shall apply as if the dispositions taking effect at the end of the period or, if he does not survive until then, on his death (including any such disposition which has effect by operation of law or is a separate disposition of the income from the property) had had effect from the beginning of the period.

(2)Subsection (1) above does not affect the application of this Act in relation to any distribution or application of property occurring before the dispositions there mentioned take effect.

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