[74A Arrangements involving acquisition of interest in settled property etc]
Inheritance Tax Act 1984 (1984 c 51) | Legislation

[74A  Arrangements involving acquisition of interest in settled property etc]

[(1)     This section applies where—

(a)     one or more persons enter into arrangements,

(b)     in the course of the arrangements—

(i)     an individual (“the individual”) domiciled in the United Kingdom acquires or becomes able to acquire (directly or indirectly) an interest in property comprised in a settlement (“the relevant settled property”), and

(ii)     consideration in money or money's worth is given by one or more of the persons mentioned in paragraph (a) (whether or not in connection with the acquisition of that interest or the individual becoming

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