Finance Act 2006 (c. 25)

SCHEDULES

SCHEDULE 20 U.K. Inheritance tax: rules for trusts etc

Part 3 U.K. Related amendments in IHTA 1984

Interpretation of IHTA 1984 U.K.

28 U.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);”.