PART IIIU.K. SETTLED PROPERTY

CHAPTER IIIU.K. SETTLEMENTS WITHOUT INTERESTS IN POSSESSION

Special cases—charges to taxU.K.

Valid from 22/03/2006

[F171CSections 71A and 71B: meaning of “bereaved minor”U.K.

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.]

Textual Amendments

F1Ss. 71A-71H inserted (22.3.2006) by Finance Act 2006 (c. 25), s. 156, Sch. 20 para. 1(1)(2)