As the rate of tax on successive chargeable events attributable to the same relevant person increases progressively, the first transferee to trigger off a chargeable event pays tax at a lower rate than the other transferees might have to bear. This could produce the result that a prodigal son, who sells the property soon after he receives it, could pay tax at a much lower rate than his sister who honours her undertaking until her death.
The owner of conditionally exempt property who does not himself propose to make a conditionally exempt transfer, will have to give serious consideration to disposing of the property
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