A holding in an authorised unit trust and a share in an open-ended investment company (OEIC), if the individual entitled to it is domiciled outside the UK, are categories of excluded property introduced in relation to transfers of value or other events occurring after 15 October 20021.
For information on the other categories of excluded and exempt property for IHT see I9.311.
An authorised unit trust is a scheme authorised as such under the
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