- Y Diweddaraf sydd Ar Gael (Diwygiedig)
- Gwreiddiol (Fel y'i Deddfwyd)
There are currently no known outstanding effects for the Inheritance Tax Act 1984, Paragraph 2.
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2(1)The conditions referred to in paragraph 1 above are—U.K.
(a)that the Treasury are satisfied—
(i)that the trusts on which the property is held comply with the requirements mentioned in paragraph 3 below, and
(ii)that the property is of a character and amount appropriate for the purposes of those trusts; and
(b)that the trustees—
(i)are approved by the Treasury,
(ii)include a trust corporation, a solicitor, an accountant
or a member of such other professional body as the Treasury may allow in the case of the property concerned, and
(iii)are, at the time the direction is given, resident in the United Kingdom.
(2)For the purposes of this paragraph trustees shall be regarded as resident in the United Kingdom if—
(a)the general administration of the trusts is ordinarily carried on in the United Kingdom, and
(b)the trustees or a majority of them (and, where there is more than one class of trustees, a majority of each class) are resident in the United Kingdom;
and where a trustee is a corporation, the question whether the trustee is resident in the United Kingdom shall, for the purposes of paragraph (b) above, be determined as for the purposes of corporation tax.
(3)In this paragraph—
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