Commentary

I5.122 Northern Irish settlements

IHT, trusts and estates

I5.122 Northern Irish settlements

I5.122 Northern Irish settlements

For the purposes of the application to Northern Ireland of the provisions about settled property in IHTA 1984, ss 43–93 (Pt III), the definition of 'settlement' and related expressions in IHTA 1984, s 43 have effect as if references to property held in trust for persons included references to property standing limited to persons1.

For further information on Northern Irish settlements generally see Division I5.8.

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