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Finance Act 2006

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13(1)Section 52 of IHTA 1984 (tax on termination of interest in possession) is amended as follows.U.K.

(2)After subsection (2) insert—

“(2A)Where the interest mentioned in subsection (1) or (2) above is one to which the person became beneficially entitled on or after 22nd March 2006, that subsection applies in relation to the coming to an end of the interest only if the interest is—

(a)an immediate post-death interest,

(b)a disabled person's interest, or

(c)a transitional serial interest.”

(3)After subsection (3) insert—

“(3A)Where the interest mentioned in paragraph (a) of subsection (3) above is one to which the person mentioned in that paragraph became beneficially entitled on or after 22nd March 2006, that subsection applies in relation to the transaction only if the interest is—

(a)an immediate post-death interest,

(b)a disabled person's interest, or

(c)a transitional serial interest.”

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