Section 49B Transitional serial interests
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Amendments
Section 49B inserted by Finance Act 2006 section 156 and Schedule 20 para 5 from 22 March 2006.
Where a person is beneficially entitled to an interest in possession settled property, for the purposes of this Chapter that interest is a “transitional serial interest” only—
(a) if section 49C or 49D below so provides, or
(b) if, and to the extent that, section 49E below so provides.
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