Related Commentary  Related HMRC Manuals

71A(1)  This section applies to settled property (including property settled before 22nd March 2006) if–

(a)it is held on statutory trusts for the benefit of a bereaved minor under sections 46 and 47(1) of the Administration of Estates Act 1925 (succession on intestacy and statutory trusts in favour of issue of intestate), or

(b)it is held on trusts for the benefit of a bereaved minor and subsection (2) below applies to the trusts,

but this section does not apply to property in which a disabled person’s interest subsists.

71A(2)  This subsection applies to trusts–

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