Related Commentary  Related HMRC Manuals

64(1)  [Amends ITTOIA 2005, s. 369(3)(e).]

64(2)  [Inserts ITTOIA 2005, s. 756A.]

(a)[Substitutes ITTOIA 2005, s. 783(2)–(2B).]

(b)[Amends ITTOIA 2005, s. 783(3).]

64(4)  [Inserts TCGA 1992, s. 268A.]

64(5)  If at any time before claims could have been made under any qualifying compensation scheme–

(a)a person beneficially entitled to a qualifying deposit has died, and

(b)no information in respect of that deposit was contained in any account relating to that deceased person under any provision of IHTA 1984,

that deposit is to be ignored for all purposes of IHTA 1984.

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