[8HA Qualifying former residential interest”: interests in possession]
Inheritance Tax Act 1984 (1984 c 51) | Legislation

[8HA  Qualifying former residential interest”: interests in possession]

[(1)     This section applies for the purposes of determining whether certain interests may be, or be included in, a qualifying former residential interest in relation to a person (see section 8H(4A) to (4C)).

(2)     This section applies where—

(a)     a person (“P”) is beneficially entitled to an interest in possession in settled property, and

(b)     the settled property consists of, or includes, an interest in a dwelling-house.

(3)     Subsection (4) applies where—

(a)     the trustees of the settlement dispose of the interest in the dwelling-house

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