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In certain circumstances, land and buildings of scenic, historic or scientific interest, works of art and certain other objects qualified for a conditional exemption from the charge to CTT on a death before 7 April 1976.

For conditional exemption in respect of transfers after 6 April 1976 see I7.501 onwards.

On the making of a claim for the purpose, the Treasury could designate property to be within the conditional exemption if it was included in the estate of a person immediately before his death, and was any of the following:

1. Ìý

   (a)ÌýÌýÌýÌý land that, in the opinion of the Treasury, was of outstanding scenic, historic or scientific interest

2. Ìý

   (b)ÌýÌýÌýÌý a building for the preservation of which special steps were required, in the opinion of the Treasury, to be taken, by reason of its outstanding historic or architectural interest

3. Ìý

   (c)ÌýÌýÌýÌý land that adjoined a building as in (b) and that, in the opinion of the Treasury, was essential for the protection of the character