86 Removal of IHT charges in respect of decommissioning security settlements
Finance Act 2013 (2013 c 29) | Legislation

Decommissioning security settlements

86  Removal of IHT charges in respect of decommissioning security settlements

(1)     In Chapter 3 of Part 3 of IHTA 1984 (settled property: settlements without interests in possession etc), section 58 (relevant property) is amended as follows.

(2)     In subsection (1), omit the “and” at the end of paragraph (ea) and before paragraph (f) insert—

“(eb)     property comprised in a decommissioning security

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