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Relevant property trust
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Relevant property trust
Practical Law UK Glossary 0-382-6277
(Approx. 8 pages)
Glossary
Relevant property trust
A
trust
that includes
relevant property
. Relevant property trusts are subject to the specific
inheritance tax
regime in Chapter III, Part III of the Inheritance Tax Act 1984 (known as the
relevant property regime
). For more information, see
Practice note, Taxation of UK trusts: overview: Relevant property trusts
.