IHTM35231 - the Inheritance (Provision for Family and Dependants Act) 1975: introduction

»Ê¹ÚÌåÓýapp 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. »Ê¹ÚÌåÓýapp I(PFD)A 1975 applies only in England and Wales. »Ê¹ÚÌåÓýapp 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.

»Ê¹ÚÌåÓýappre are no corresponding provisions in Scotland.