Chapter 2 – Interests in possession, reversionary interests and settlement powers (ss 49-57A)

Contents

Section 49 – Treatment of interests in possession [IHTA 1984 s 49] Section commentary
Section 49A – Immediate post-death interest [IHTA 1984 s 49A] Section commentary
Section 49B – Transitional serial interests [IHTA 1984 s 48B] Section commentary
Section 49C – Transitional serial interest: interest to which person becomes entitled during period 22nd March 2006 to 5th 2008 [October] [IHTA 1984 s 49C] Section commentary
Section 49D – Transitional serial interest: interest to which person becomes entitled on death of spouse or civil partner on or after 6th 2008 [October] [IHTA 1984 s 49D] Section commentary
Section 49E – Transitional serial interest: contracts of life insurance [IHTA 1984 s 49E] Section commentary
Section 50 – Interests in part, etc. [IHTA 1984 s 50] Section commentary
Section 51 – Disposal of interest in possession [IHTA 1984 s 51] Section commentary
Section 52 – Charge on termination of interest in possession [IHTA 1984 s 52] Section commentary
Section 53 – Exceptions from charge under section 52 [IHTA 1984 s 53] Section commentary
Section 54 – Exceptions from charge on death [IHTA 1984 s 54] Section commentary
Section 54A – Special rate of charge where settled property affected by potentially exempt transfer [IHTA 1984 s 54A] Section commentary
Section 54B – Provisions supplementary to section 54A [IHTA 1984 s 54B] Section commentary
Section 55 – Reversionary interest acquired by beneficiary [IHTA 1984 s 55] Section commentary
Section 55A – Purchased settlement powers [IHTA 1984 s 55A] Section commentary
Section 56 – Exclusion of certain exemptions [IHTA 1984 s 56] Section commentary
Section 57 – Application of certain exemptions [IHTA 1984 s 57] Section commentary
Section 57A – Relief where property enters maintenance fund [IHTA 1984 s 57A] Section commentary

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