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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Orders under the Inheritance (Provision for Family and Dependants Act) 1975: orders staying or dismissing proceedings

There is a special provision where

  • an order is made staying or dismissing proceedings under the I(PFD)A 1975
  • on terms set out in or scheduled to the order.

Where there is such an order

  • IHTA84/S146 applies to any of those terms which could have been included in a s.2order (IHTM35202) or s.10 order (IHTM35204), IHTA84/S146 (8)
  • as if they were provisions of such an order.

You should apply the appropriate instructions to the order accordingly.

If you are in doubt whether the terms of a particular order would have been included in a s.2 or s.10 order, you should refer your case to TG for advice.