PART III SETTLED PROPERTY
C1C2C3C4CHAPTER III SETTLEMENTS WITHOUT INTERESTS IN POSSESSION
Annotations:
Modifications etc. (not altering text)
C2
Pt. 3 Ch. 3 modified (22.7.2004) by Finance Act 2004 (c. 12), s. 283, Sch. 36 para. 57(1) (with s. 283(5))
C3
Pt. 3 Ch. 3 modified (22.7.2004) by Finance Act 2004 (c. 12), s. 283, Sch. 36 para. 56(2)(b) (with s. 283(5))
C4
Part III Chapter III (ss.58-85) excluded by Finance Act 1991 (c.31, SIF 63:1), s. 121(4).
Pt. III Ch. III (ss. 58-85) restricted (3.5.1994) by 1994 c. 9, s. 248
Special cases—charges to tax
71CF1Sections 71A and 71B: meaning of “bereaved minor”
In sections 71A and 71B above “bereaved minor” means a person—
a
who has not yet attained the age of 18, and
b
at least one of whose parents has died.
See Finance Act 1990 s. 126—exemption for pools payments to trustees for football ground improvements in respect of events on or after 6April 1990.