31 Designation and undertakings
Inheritance Tax Act 1984 (1984 c 51) | Legislation

31  Designation and undertakings

(1)     The Treasury may designate under this section—

[(a)     any relevant object which appears to the Board to be pre-eminent for its national, scientific, historic or artistic interest;

(aa)     any collection or group of relevant objects which, taken as a whole, appears to the Board to be pre-eminent for its national, scientific, historic or artistic interest;]

(b)     any land which in the opinion of the Treasury is of outstanding scenic or historic or scientific interest;

(c)     any building for the preservation of which special steps should in the opinion of the Treasury be taken by reason of its outstanding historic or architectural interest;

[(d)     any area of land which in the opinion of the Treasury is essential for the protection of the character and amenities of such a building as is mentioned in paragraph (c) above;]

(e)     any object which in the opinion of the Treasury is historically associated with such a building as is mentioned in paragraph (c) above.

[(1A)     Where the transfer of value in relation to which the claim for designation is made is a potentially exempt transfer which (apart from section 30 above) has proved to be a chargeable transfer, the question

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