Point in time view as at 06/04/2006.
There are currently no known outstanding effects for the Finance Act 2006, Paragraph 28.
28U.K.In section 272 of IHTA 1984 (general interpretation), in the appropriate place insert—
““disabled person's interest” has the meaning given by section 89B above;”
““immediate post-death interest” means an immediate post-death interest for the purposes of Chapter 2 of Part 3 (see section 49A above);”
““transitional serial interest” means a transitional serial interest for the purposes of Chapter 2 of Part 3 (see section 49B above);”.
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