Where the property falls within IHTA 1984, s. 31(1)(c) (buildings of outstanding historic or architectural interest), together with land and movable objects associated therewith under s. 31(1)(d) and (1)(e), the requisite undertaking is twofold, subsisting as for land until the person beneficially entitled to the property dies, or the property is disposed of by sale or gift or otherwise (s. 31(4)).

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