sentences:  The CTA discouraged the use of discretionary trusts by introducing new tax rules, but it made a specific exception for trusts designed to help young people under the age of 25.This particular type of trust grew in significance over the years and became known as an Accumulation & Maintenance Trust.They came to fall under the purview of s.71 Inheritance Tax Act 1984 (IHTA), which continued their special tax treatment
  
  The Finance Act 2006 took A&M Trusts out of the purview of s.71.