Chapter 2 – Interests in possession, reversionary interests and settlement powers

Contents

Section 53 – Exceptions from charge under section 52 Section commentary
Section 57A – Relief where property enters maintenance fund Section commentary
Section 57 – Application of certain exemptions Section commentary
Section 56 – Exclusion of certain exemptions Section commentary
Section 55A – Purchased settlement powers Section commentary
Section 55 – Reversionary interest acquired by beneficiary Section commentary
Section 54B – Provisions supplementary to section 54A Section commentary
Section 54A – Special rate of charge where settled property affected by potentially exempt transfer Section commentary
Section 54 – Exceptions from charge on death Section commentary
Section 49 – Treatment of interests in possession Section commentary
Section 52 – Charge on termination of interest in possession Section commentary
Section 51 – Disposal of interest in possession Section commentary
Section 50 – Interests in part, etc. Section commentary
Section 49E – Transitional serial interest: contracts of life insurance Section commentary
Section 49D – Transitional serial interest: interest to which person becomes entitled on death of spouse or civil partner on or after 6th 2008 Section commentary
Section 49C – Transitional serial interest: interest to which person becomes entitled during period 22nd March 2006 to 5th 2008 Section commentary
Section 49B – Transitional serial interests Section commentary
Section 49A – Immediate post-death interest Section commentary

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