53 Interests in possession
Finance Act 2010 (2010 c 13) | Legislation

53  Interests in possession

(1)     IHTA 1984 is amended as follows.

(2)     In section 3A (potentially exempt transfers)—

(a)     in subsection (6), omit “other than section 52”, and

(b)     after that subsection insert—

“(6A)     The reference in subsection (6) above to any provision of this Act does not include section 52 below except where the transfer of value treated as made by that section is one treated as made on the coming to an end of an interest which falls within section

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