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Home / Simons-Taxes /IHT, trusts and estates /Part I5 Settled property /Division I5.1 Settled property—overview and key definitions /Settlement and settled property / I5.113 Contingent trusts as settlements
Commentary

I5.113 Contingent trusts as settlements

IHT, trusts and estates

The following are examples of settled property held in trust for any person subject to a contingency within IHTA 1984, s 43(2)(a):

  1. Ìý

    •ÌýÌýÌýÌý Property directed to be held on trust for A contingent on him attaining the age of 25 years, with the gift carrying the intermediate income. This will cease to be settled property when A attains

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