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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. Inheritance Tax Act 1984
  2. /
  3. /Chapter IV · MISCELLANEOUS

Section 93 | Disclaimers.

From legislation.gov.uk

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Where a person becomes entitled to an interest in settled property but disclaims the interest, then, if the disclaimer is not made for a consideration in money or money’s worth, this Act shall apply as if he had not become entitled to the interest.

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