The Inheritance Tax Act 1984, s. 193 is concerned with interests in land which fail to satisfy the conditions in subs. (2), namely:

(1)that the interest is the same in all respects and with the same incidents at the date of death and at the date of sale;

(2)that the land in which the interest subsists is in the same state and with the same incidents at the date of death and at the date of the sale.

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