SCHEDULES

SCHEDULE 20 U.K.Inheritance tax: rules for trusts etc

Part 3 U.K.Related amendments in IHTA 1984

“Relevant property” not to include property held on trust for a bereaved child U.K.

18 U.K.In section 58(1)(b) of IHTA 1984 (property to which certain sections apply is not relevant property for purposes of Chapter 3 of Part 3), after “71,” insert “ 71A, 71D, ”.