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Inheritance Tax Act 1984 section 49D
Transitional serial interest: interest to which person becomes entitled on death of spouse or civil partner on or after 6th October 2008
Section 49D sets out the conditions under which a surviving spouse or civil partner who inherits an interest in possession in a trust on the death of their spouse or civil partner on or after 6 October 2008 can qualify for a transitional serial interest, preserving the pre-22 March 2006 inheritance tax treatment of that interest.
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