I5.642 IHT on transfers into charitable trusts
Settled property is subject to a permanent charitable trust if either it becomes the property of the charity or is held on trust for charitable purposes only. For the meaning of these terms see I4.215.
On a transfer of property into a charitable trust:
- Ìý
•ÌýÌýÌýÌý the property that is held for permanent charitable purposes (whether for a limited time or otherwise) is excluded from the definition
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