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Home / Simons-Taxes /IHT, trusts and estates /Part I7 Special reliefs /Division I7.5 The conditional exemption for heritage property /Maintenance funds / I7.543 Maintenance funds—qualifying property
Commentary

I7.543 Maintenance funds—qualifying property

IHT, trusts and estates

Property qualifies for the purpose of I7.542 above, if the following conditions are complied with:

  1. Ìý

    •ÌýÌýÌýÌý The property has been designated under the provisions for conditional exemption as being1:

    1. Ìý

      (1)ÌýÌýÌýÌý land which, in the opinion of the Board is of outstanding scenic, historic or scientific interest

    2. Ìý

      (2)ÌýÌýÌýÌý a building for the preservation of which special steps should, in the opinion of the Board, be taken by reason of its outstanding historic or architectural

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