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Commentary

I5.264 Survivorship clauses and QIIPs

IHT, trusts and estates

Where a Will or other disposition (eg a settlement) contains a survivorship condition not exceeding six months, the dispositions taking effect at the end of the survivorship period (or on the death, if earlier, of the intended beneficiary) are treated as if they had taken place at the beginning of the survivorship period1 – see I4.153.

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