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Inheritance Tax Act 1984 section 49C
Transitional serial interest: interest to which person becomes entitled during period 22nd March 2006 to 5th October 2008
Section 49C defines what qualifies as a "transitional serial interest" in settled property, where a person acquires a new interest in possession during the transitional window between 22 March 2006 and 5 October 2008, replacing a pre-existing interest.
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