Conditional exemption—deaths before 7 April 1976
I7.521 Conditional exemption qualification
In certain circumstances, land and buildings of scenic, historic or scientific interest, works of art and certain other objects qualified for a conditional exemption from the charge to CTT on a death before 7 April 1976. For conditional exemption in respect of transfers after 6 April 1976 in lifetime and on death, see I7.501–I7.506.
On the making of a claim for the purpose, the Treasury1 could designate property to be within the conditional exemption if it was included in the estate of a person immediately before his death, and was any of the following:
(a) land that, in the opinion of the Treasury, was of outstanding scenic, historic or scientific interest
(b) a building
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