Finance Act 2006

28U.K.In section 272 of IHTA 1984 (general interpretation), in the appropriate place insert—

disabled person's interest” has the meaning given by section 89B above;

immediate post-death interest” means an immediate post-death interest for the purposes of Chapter 2 of Part 3 (see section 49A above);

transitional serial interest” means a transitional serial interest for the purposes of Chapter 2 of Part 3 (see section 49B above);.