Inheritance Tax Act 1984 (c. 51)U.K.
2(1)The Inheritance Tax Act 1984 is amended as follows.U.K.
(2)In section 71A (trusts for bereaved minors)—
(a)in subsection (2), after paragraph (b) there is inserted
“or
(c)established under the Victims of Overseas Terrorism Compensation Scheme,”;
(b)in subsection (4), for “or (b)” there is substituted “ , (b) or (c) ”.
(3)In section 71D (age 18-to-25 trusts), in subsection (2), after paragraph (b) there is inserted “or
“(c)established under the Victims of Overseas Terrorism Compensation Scheme,”.