In general, an addition is made to the sale price of the interest1, unless:
- Ìý
(a)ÌýÌýÌýÌý the interest was the same in all respects and with the same incidents at the date of the death and at the date of the sale, and
- Ìý
(b)ÌýÌýÌýÌý the land in which the interest subsists was in the same state and with the same incidents at the date of the death and at the date of the sale2
In the absence of such a provision it would be possible to obtain relief by artificially devaluing the land by, say, granting lesser interest over the land
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