I12.412 Variations

I12.412 Variations

It is provided that a disposition made by a person in relation to an interest in the estate of a deceased person is to be disregarded for the purposes of Sch 15 if the disposition falls within IHTA 1984, s 17 (which includes a variation which complies with IHTA 1984, s 142)1. It should be noted that IHTA s 17 does not include a variation made by order of the court under the Inheritance (Provision for Family and Dependents) Act 1975 ('the 1975 Act'), the IHT consequences of which are dealt with in IHTA 1984, s 146. Where

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