Commentary

I5.341 Orders and compromises under I(PFD)A 1975 and exit charges

IHT, trusts and estates

I5.341 Orders and compromises under I(PFD)A 1975 and exit charges

I5.341 Orders and compromises under I(PFD)A 1975 and exit charges

Anything done in compliance with an order made under the Inheritance (Provision for Family and Dependants) Act 1975 or the Inheritance (Provision for Family and Dependants) (Northern Ireland) Order 1979 or which occurs on the coming into force of such an order is not an occasion of IHT charge1 (see I4.441–I4.443). Where an order is made under I(PFD)A 1975, s 2 (or the corresponding provision of the Northern Ireland Order) the IHT legislation applies as if the deceased's estate had devolved on his death subject to the order2.

An order

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