Orders under the Inheritance (Provision for Family and Dependants Act) 1975: introduction
The Inheritance (Provision for Family and Dependants) Act 1975 contains
- provisions enabling the courts to order financial provision out of the estate of a deceased person for his or her family and dependants, and
- one section, s.19(1), on the relationship between the Act and IHT. The effect of s.19(1) on that relationship is duplicated and extended by IHTA84/S146.
How the I(PFD)A 1975 works is explained further at IHTM35231. The IHT consequences of an order under the Act will depend on the nature and extent of the order.