[89B Meaning of “disabled person's interest”]
Inheritance Tax Act 1984 (1984 c 51) | Legislation

[89B  Meaning of “disabled person's interest”]

[(1)     In this Act “disabled person's interest” means—

(a)     an interest in possession to which a person is under section 89(2) above treated as beneficially entitled,

(b)     an interest in possession to which a person is under section 89A(4) above treated as beneficially entitled,

(c)     an interest in possession in settled property (other than an interest within paragraph (a) or (b) above) to which a disabled person becomes beneficially entitled on or after 22nd

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