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Home / Simons-Taxes /IHT, trusts and estates /Part I5 Settled property /Division I5.8 Scotland and Northern Ireland /Scotland / I5.812 Specific provisions in IHTA 1984 concerning settlements in Scotland

I5.812 Specific provisions in IHTA 1984 concerning settlements in Scotland

IHT, trusts and estates

Meaning of settlement

IHTA 1984, s 43(4) extends the definition of settlement in relation to Scotland to include entails (now abolished, see I5.811); deeds charging an annuity on, or on the rents of property; and deeds creating (or reserving) a proper liferent (see I5.811). In the case of the latter two settlements, the property subject to the annuity and or proper liferent is treated as the property comprised

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E4.507S Operation of the charge on securities with artificially enhanced market value

I7.504 Designation for the conditional exemption

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

C2.1020 Employment-related securities options and capital gains

E6.303A Domicile of origin

E8.810 Application for a National Insurance number

A1.810 Limitation

B5.812A Particular charitable bodies

E8.271 Liability for Class 1A contributions

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

C2.902 Wasting assets—wasting of allowable expenditure

C3.304 Rollover relief—expenditure on replacement assets qualifying for relief

C2.108 Contingent liabilities

E4.1118 Calculation and payment of tax due on retrospective income

E4.1146 The PAYE cumulative basis—overview

E1.1435 Appealing transactions in securities counteraction notices

D1.404B Large company definition for R&D tax relief

B3.1006 The relevant interest

B5.846 Charities and close companies

E3.192 CGT loss relief on disposal of EIS shares