52 Reversionary interests of purchaser or settlor etc in relevant property
Finance Act 2010 (2010 c 13) | Legislation

Inheritance tax

52  Reversionary interests of purchaser or settlor etc in relevant property

(1)     In IHTA 1984, after section 81 insert—

“81A Reversionary interests in relevant property

(1)     Where a reversionary interest in relevant property to which—

(a)     a person who acquired

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