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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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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. The I(PFD)A 1975 applies only in England and Wales. The Inheritance (Provision for Family and Dependants) (Northern Ireland) Order 1979 contains corresponding provisions for Northern Ireland. IHTA84/S146 IHTA applies to those corresponding provisions as it does to the I(PFD)A 1975.

There are no corresponding provisions in Scotland.