Schedule 3A, paragraph 8A

A trust created under a deed or instrument which— where less than two years has passed since P’s death. varies any of the dispositions of property comprised in a person’s (“P’s”) estate on death, and was made by the persons or any of the persons who benefit or would benefit from the dispositions, In this paragraph, a person’s “estate” means the aggregate of all property to which that person is beneficially entitled.

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Source: legislation.gov.uk · retrieved 2026-09-04