[32A Property transferred for public benefit etc]

[32A  Property transferred for public benefit etc]

[(1)     A notice of a person's desire to have the freehold of a house and premises under this Part shall be of no effect if at the relevant time the whole or any part of the house and premises is qualifying property and either—

(a)     the tenancy was created after the commencement of Chapter III of Part I of the Leasehold Reform, Housing and Urban Development Act 1993; or

(b)     (where the tenancy was created before that commencement) the tenant would not be entitled to have the freehold if either or both of sections 1A and 1B above were not in force [or if section 1AA above were not in force].

(2)     For the purposes of this section the whole or any part of the house and premises is qualifying property if—

(a)     it has been designated under section 31(1)(b), (c) or (d) of the Inheritance Tax Act 1984 (designation and undertakings relating to conditionally exempt transfers), whether with or without any

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