[8J Meaning of “inherited”]
Inheritance Tax Act 1984 (1984 c 51) | Legislation

[8J  Meaning of “inherited”]

[(1)     This section explains for the purposes of sections 8E[, 8F, 8FA, 8FB and 8M] whether a person (“B”) inherits, from a person who has died (“D”), property which forms part of D's estate immediately before D's death.

(2)     B inherits the property if there is a disposition of it (whether effected by will, under the law relating to intestacy or otherwise) to B.

(3)     Subsection (2)

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