147 Scotland: legitim [etc]
Inheritance Tax Act 1984 (1984 c 51) | Legislation

147  Scotland: legitim [etc]

(1)     Where a testator dies leaving a surviving spouse [or civil partner] and a person under the age of 18 entitled to claim legitim [or rights under section 131 of the Civil Partnership Act 2004 (“section 131 rights”)], and provision is made in his will or other testamentary document for a disposition to his spouse [or civil partner] which, if it could take effect, would leave insufficient property in the estate to satisfy the entitlement of that person in respect of legitim [or to section 131 rights], the following provisions of this section shall apply.

(2)     Subject to subsections (3) and (4) below, tax shall be charged at the testator's death as if the disposition to the spouse [or civil partner] did not include any amount in respect of legitim [or section 131 rights], but if within the period mentioned in subsection (6) below the person or persons concerned renounce their claim to legitim [or section 131 rights], tax shall be repaid to the estate calculated on the basis that

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