Practical Law UK Glossary 8-382-5622 (Approx. 7 pages)
Glossary
Disabled person's interest
For inheritance tax (IHT) purposes, a trust for a disabled person that meets certain requirements about how the income and capital of the trust may be applied during that person's lifetime (section 89B(1), Inheritance Tax Act 1984). For information about the requirements, see Practice notes: