[89C Disabled person's interest: powers of advancement etc]
Inheritance Tax Act 1984 (1984 c 51) | Legislation

[89C  Disabled person's interest: powers of advancement etc]

[(1)     The trusts on which settled property is held are not to be treated for the purposes of section 89B(1)(c) or (d) (meaning of “disabled person's interest”: cases involving an interest in possession) as failing to secure that the settled property is applied for the benefit of a beneficiary by reason only of—

(a)     the trustees' having powers that enable them to apply otherwise than for the benefit of the beneficiary amounts (whether consisting of income or capital,

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