I7.302 Scope of APR

Division I7.3     Agricultural property relief (APR)

Division I7.3 updated by
MALCOLM GUNN CTA

For updates affecting this Division please see Part I0 Updates

Basic principles of agricultural property relief (APR)

I7.302 Scope of APR

The current agricultural property relief (APR) regime applies to transfers of value made after 9 March 1981, either in lifetime or on death.

It replaced the original relief, which applied where the transfer of value took place before 10 March 1981 — for further information on the old rules see I7.390.

APR applies to transfers made, or treated as made, by individuals and to chargeable events in relation to settled agricultural property with no qualifying interest in

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