SCHEDULES
SCHEDULE 2Compensation of victims of overseas terrorism: consequential amendments
Inheritance Tax Act 1984 (c. 51)
2
1
The Inheritance Tax Act 1984 is amended as follows.
2
In section 71A (trusts for bereaved minors)—
a
in subsection (2), after paragraph (b) there is inserted
or
c
established under the Victims of Overseas Terrorism Compensation Scheme,
b
in subsection (4), for “or (b)” there is substituted “
, (b) or (c)
”
.
3
In section 71D (age 18-to-25 trusts), in subsection (2), after paragraph (b) there is inserted “or
c
established under the Victims of Overseas Terrorism Compensation Scheme,