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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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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.