Commentary

I5.722A Destinations for rewritten material

IHT, trusts and estates

I5.722A Destinations for rewritten material

I5.722A Destinations for rewritten material

The list below details the destinations of rewritten content:

I5.711 [Rewritten—Exclusion: Purchased reversionary interests]

Rewritten to I5.724

I5.712 [Rewritten—Exclusion: Reversionary interests to which the settlor, his spouse or civil partner is or has been entitled]

Rewritten to I5.725

I5.713 [Rewritten—Exclusion: Reversionary interests acquired by someone with a prior interest in the same property]

Rewritten to I5.726

I5.714 [Rewritten—Exclusion: Reversions on leases for lives]

Rewritten to I5.728

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