Commentary

I7.543 Maintenance funds—qualifying property

IHT, trusts and estates

I7.543 Maintenance funds—qualifying property

I7.543 Maintenance funds—qualifying property

Property qualifies for the purpose of I7.542 above, if the following conditions are complied with:

  1.  

    •     The property has been designated under the provisions for conditional exemption as being1:

    1.  

      (1)     land which, in the opinion of the Board is of outstanding scenic, historic or scientific interest2

    2.  

      (2)     a building for the preservation of which special steps should, in the opinion of the Board, be taken by reason of its outstanding historic or architectural interest

    3.  

      (3)     land adjoining a building mentioned in (2) which, in the opinion of the Board, is essential for the protection of the

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