IHTM45005 - Reduced rate for gifts to charity: components of the estate: settled property component
The settled property component, IHTA84/Sch1A/Para 3(3), is made up of all the settled property to which the deceased was beneficially entitled on death and in respect of which a charge arises under IHTA/S49(1). This will include all pre-March 2006 interests in possession (IHTM16063), immediate post death interests and disabled person바카라 사이트™s interests where the deceased is treated as being entitled to an interest in possession (IHTM16061). It will also include property that devolves under a Settled Land Grant (IHTM05103).
Where the deceased was entitled to more than one settled interest, the charitable giving condition (IHTM45002) must be met for the component as a whole. There is no scope to vary the destination of settled property, IHTA84/S142(5).