Inheritance Tax Act 1984, Section 48A is up to date with all changes known to be in force on or before 05 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
In this Act any reference to the commencement of a settlement is to the time when property first becomes comprised in it.]
Textual Amendments
F1S. 48A inserted (with effect in accordance with s. 73(11) of the amending Act) by Finance Act 2020 (c. 14), s. 73(3)
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