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Legislation

Finance (No. 2) Act 2015

Crossheading Settlements

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Section 11 Calculation of rate of inheritance tax on settled property
Section 12 Exemption from ten-yearly charge for heritage property
Section 13 Settlements with initial interest in possession
Section 14 Distributions etc from property settled by will

PART 2 Inheritance tax
Crossheading Settlements

Crossheading Settlements

From legislation.gov.uk

Contents

Section 11 Calculation of rate of inheritance tax on settled property
Section 12 Exemption from ten-yearly charge for heritage property
Section 13 Settlements with initial interest in possession
Section 14 Distributions etc from property settled by will