155 Dwelling conditionally exempt from inheritance tax
Finance Act 2013 (2013 c 29) | Legislation

155  Dwelling conditionally exempt from inheritance tax

(1)     Subsection (2) applies to a single-dwelling interest if—

(a)     the whole or part of the dwelling has been designated under section 31 of IHTA 1984 (buildings of outstanding historic or architectural interest etc),

(b)     an undertaking has been made with respect to the dwelling under section 30 of that Act (conditionally exempt transfers), and

(c)     a transfer of

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