80 Initial interest of settlor or spouse [or civil partner]
Inheritance Tax Act 1984 (1984 c 51) | Legislation

Miscellaneous

80  Initial interest of settlor or spouse [or civil partner]

(1)     Where a settlor or his spouse [or civil partner] is beneficially entitled to [a qualifying interest in possession] in property immediately after it becomes comprised in the settlement, the property shall for the purposes of this Chapter be treated as not having become comprised in the settlement on that

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