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Home / Simons-Taxes /IHT, trusts and estates /Part I5 Settled property /Division I5.7 Reversionary interests and powers of appointment /Status of exemptions within a purchased reversion / I5.733 Exempt bodies and purchased reversionary interests

I5.733 Exempt bodies and purchased reversionary interests

IHT, trusts and estates

Where any interest in settled property is or has been acquired by an exempt body for a consideration in money or money's worth, other than from another exempt body within IHTA

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B3.325 General exclusions—first-year qualifying expenditure

A4.204 Claims procedure—corporation tax

I7.323 APR and successions

I7.504 Designation for the conditional exemption

C3.1814A CGT exempt assets—qualifying corporate bonds (QCB)

E4.11120 Additional annual returns by employers—overview

C1.106A Annual exempt amount

E1.1502 Tax treatment of transfers with accrued interest

E8.811 National Insurance number—refusal of application

C2.201 Allowable expenditure for capital gains—overview

D2.250 Group relief—limited rights, variable rights and options attaching to ordinary shares

B2.315 The concept of wholly and exclusively

B2.319 Duality of purpose—apportionment of the expenditure

D3.410 Benefits provided by close companies to participators

C3.1705 Non-qualifying tax years, and disposals of a main home under NRCGT

B3.1006 The relevant interest

E6.324H Nominated income and gains and the ordering rules

C3.1713 PPR relief where a dependent relative occupied the residence prior to 6 April 1988

B5.846 Charities and close companies

C2.1173 Interaction of the exemption election regime with other capital gains exemptions