Related Commentary  Related HMRC Manuals

8J(1)  This section explains for the purposes of sections 8E, 8F, 8FA, 8FB and 8M whether a person (“B”) inherits, from a person who has died (“D”), property which forms part of Dʼs estate immediately before Dʼs death.

8J(2)  B inherits the property if there is a disposition of it (whether effected by will, under the law relating to intestacy or otherwise) to B.

8J(3)  Subsection (2) does not apply if–

(a)the property becomes comprised in a settlement on D’s death, or

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