73 Pre-1978 protective trusts
Inheritance Tax Act 1984 (1984 c 51) | Legislation

73  Pre-1978 protective trusts

(1)     This section applies to settled property which is held on trusts to the like effect as those specified in section 33(1)(ii) of the Trustee Act 1925 and which became held on those trusts on the failure or determination before 12th April 1978 of trusts

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