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Home / Simons-Taxes /IHT, trusts and estates /Part I5 Settled property /Division I5.3 Settlements within the relevant property regime /Exit charges—exceptions / I5.337 Property becoming comprised in maintenance funds
Commentary

I5.337 Property becoming comprised in maintenance funds


IHT, trusts and estates

Subject to the qualifications mentioned below, there is no IHT charge on property ceasing to be relevant property if:

  1. Ìý

    •ÌýÌýÌýÌý on so ceasing it becomes property in respect of which a direction for maintenance funds for historic buildings etc1 (I7.541–I7.546) has effect, or

  2. Ìý

    •ÌýÌýÌýÌý within 30 days beginning with the day on which

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