998. Orders under the Inheritance (Provision for Family and Dependents) Act 1975.

Where an order is made under the Inheritance (Provision for Family and Dependants) Act 19751 in relation to any property forming part of the net estate of a deceased person2, then the property is treated for the purposes of inheritance tax as if it had devolved on the death subject to the provisions of the order3.

Where an order is made under the Inheritance (Provision for Family and Dependants) Act 1975 in relation to a transaction intended to defeat an application for provision4, requiring a person to provide any money or other property by reason of a disposition made by