Related Commentary  Related HMRC Manuals


In the heading to s. 89A the words “expected to fall within the definition of “disabled person”” substituted for the words “with condition expected to lead to disability” substituted by FA 2013, s. 216 and Sch. 44, para. 7(7), with effect in relation to property transferred into a settlement on or after 8 April 2013 (subject to the provisions of Sch. 44, para. 9(2)).

89A(1)  This section applies to property transferred by a person (“A”) into settlement on or after 22nd March 2006 if–

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