Finance Act 2006 (c. 25)

SCHEDULES

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

Part 3 U.K. Related amendments in IHTA 1984

No charge under sections 71B, 71E etc where property held on trusts for bereaved child becomes held on trusts for charitable purposes etc U.K.

22 U.K. In section 76(1) of IHTA 1984 (which provides for tax not to be charged under certain provisions of Chapter 3 of Part 3 where property becomes held for charitable purposes etc), after “71,” insert “ 71A, 71D, ”.