Defined term

“qualifying interest in possession”

Defined in 2 Acts and 2 statutory instruments.

  1. Finance (No. 2) Act 2015 Act
  2. Inheritance Tax Act 1984 Act 3 definitions
  3. The Inheritance Tax (Delivery of Accounts) (Excepted Settlements) Regulations 2002 SI
  4. The Inheritance Tax (Delivery of Accounts) (Excepted Settlements) Regulations 2008 SI

Definitions are taken from the instruments as published on zoomLaw, for guidance only. Check the instrument itself for its scope and any amendments.