[8K Meaning of “closely inherited”]
Inheritance Tax Act 1984 (1984 c 51) | Legislation

[8K  Meaning of “closely inherited”]

[(1)     In relation to the death of a person (“D”), something is “closely inherited” for the purposes of sections 8E[, 8F, 8FA, 8FB and 8M] if it is inherited for those purposes (see section 8J) by—

(a)     a lineal descendant of D,

(b)     a person who, at the time of D's death, is the spouse or civil partner of a lineal descendant of D, or

(c)     a person who—

(i)     at the time of the death of a lineal descendant of D who died no later than D, was the spouse or civil partner of the lineal descendant, and

(ii)     has not, in the period beginning with the lineal descendant's death and ending with D's death, become anyone's spouse or civil partner.

(2)     The rules in subsections (3) to (8) apply for the interpretation of subsection (1).

(3)     A person who is at any time a step-child of another person is to be treated, at that and all subsequent

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