This article discusses the relief from ATED available to authorised providers of home reversion plans, a type of equity release scheme under which an individual sells all or part of their property in exchange for an annuity or lump sum and a lifetime tenancy. For the effect of ATED reliefs, see B6.745.
A day in a chargeable period is relievable in relation to an SDI held by a person ('P') who is an authorised plan provider1 if2:
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