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An adjustment to the amount of the relief is made if a claim is made and, at any time during the period beginning on the date of the death and ending four months after the last of the sales made within three years of the death to which the relief applies, the claimant purchases any interests in land in the same capacity as that in which he makes the claim¹.

A sale made in the fourth year after the death is not taken into account for this purpose², nor is a sale made more than three years after the death under a compulsory purchase order in circumstances to which IHTA 1984, s 197 applies³.

If the aggregate of the purchase prices of all of the interests purchased equals or exceeds the aggregate of the sale prices adjusted pursuant to the rules in IHTA 1984, s 193–195, ie, not for non-qualifying sales and exchanges of all the interests to which the claim relates, then no relief is