Commentary

I11.402 Conditionally exempt cases

IHT, trusts and estates

I11.402 Conditionally exempt cases

I11.402 Conditionally exempt cases

In those special cases (see Division I7.5) where IHT becomes payable on breach of an undertaking or on death, or on a disposal involving (a) designated objects of national, scientific, historic or artistic interest, or land and buildings (with associated contents) of scenic, historic, scientific or architectural interest1, or (b) timber left out of account when determining the value transferred on the death of any person2, or (c) alternatively secured pension funds3, IHT is due six months after the end of the month in which

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