http://www.legislation.gov.uk/id/ukpga/2006/25

SCHEDULES

SCHEDULE 20Inheritance tax: rules for trusts etc

Part 3Related amendments in IHTA 1984

No charge under sections 71B, 71E etc where property held on trusts for bereaved child becomes held on trusts for charitable purposes etc

22

In section 76(1) of IHTA 1984 (which provides for tax not to be charged under certain provisions of Chapter 3 of Part 3 where property becomes held for charitable purposes etc), after “71,” insert “ 71A, 71D, ”.