[49D Transitional serial interest: interest to which person becomes entitled on death of spouse or civil partner on or after 6th [October] 2008]
Inheritance Tax Act 1984 (1984 c 51) | Legislation

[49D  Transitional serial interest: interest to which person becomes entitled on death of spouse or civil partner on or after 6th [October] 2008]

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

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