Section 48A: Commencement of settlement

Inheritance Tax Act 1984 · 1984 c. 51View on legislation.gov.uk

Inheritance Tax Act 1984
- Section 48ZA: Excluded property: property situated outside the UK etc
- Section 49: Treatment of interests in possession.

Part III: SETTLED PROPERTY — CHAPTER I: PRELIMINARY

In this Act any reference to the commencement of a settlement is to the time when property first becomes comprised in it.

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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.