[49C Transitional serial interest: interest to which person becomes entitled during period 22nd March 2006 to 5th [October] 2008]
Inheritance Tax Act 1984 (1984 c 51) | Legislation

[49C  Transitional serial interest: interest to which person becomes entitled during period 22nd March 2006 to 5th [October] 2008]

[(1)     Where a person (“B”) is beneficially entitled to an interest in possession in settled property (“the current interest”), that interest is a transitional

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