A property is ‘inherited’ by a person (‘B’) if there is a disposition of the property by will to B or the law relating to intestacy or other legal means (IHTA 1984, s. 8J(2)), but if the property becomes comprised in a settlement, B inherits the property only if he or she becomes entitled to an interest in possession that is an immediate post death interest (IPDI, see ¶362-550) or a disabled person's interest (see ¶355-150) or if the property becomes held on trusts for his or her benefit to which IHTA 1984, s. 71A (trusts for bereaved minors, see ¶364-400) or s. 71D (age 18-to-25 trusts, see ¶364-425) apply ( IHTA 1984, s. 8J(3),(4)).

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