»Ê¹ÚÌåÓýapp

»Ê¹ÚÌåÓýapp text of IHTA84/S146 refers to orders under four sections of the I(PFD)A 1975 - ss.2, 8, 9 and 10.  »Ê¹ÚÌåÓýappir scope is indicated in broad outline in the following paragraphs.

Section 2

»Ê¹ÚÌåÓýapp persons at [»Ê¹ÚÌåÓýapp text of IHTA84/S146 refers to orders under four sections of the I(PFD)A 1975 - ss.2, 8, 9 and 10.  »Ê¹ÚÌåÓýappir scope is indicated in broad outline in the following paragraphs.

Section 2

»Ê¹ÚÌåÓýapp persons at](/hmrc-internal-manuals/inheritance-tax-manual/ihtm35232) may apply for an order under s.2 on the ground that the disposition of the deceased’s estate effected by his or her will (or the law relating to intestacy, or both) is not such as to make reasonable financial provision for the applicant.  If the court is satisfied that the applicant has established his or her case, the court may make an order or orders for provision for the applicant out of the deceased’s net estate (IHTM35234).  »Ê¹ÚÌåÓýapp provision for a spouse or civil partner (IHTM11032) may be either a lump sum or maintenance.  »Ê¹ÚÌåÓýapp provision for other applicants is normally limited to maintenance. 

Sections 8 and 9

»Ê¹ÚÌåÓýappse sections enable the court to make an order concerning the wider ‘net estateâ€�.  »Ê¹ÚÌåÓýapp IHT implications of such an order are explained at IHTM35203

Section 10

This section is an anti-avoidance provisions designed to prevent the deceased defeating a claim under the Act by giving property away.  »Ê¹ÚÌåÓýapp IHT implications of such an order are explained at IHTM35204.