Exemption applies to:

(1)the sale of certain objects by ‘private treaty’ to a heritage body; or

(2)the handing over to the Treasury or to HM Revenue and Customs (HMRC)

to satisfy:

(1)certain inheritance tax (IHT);

(2)certain capital transfer tax (CTT);

(3)in relation to deaths before 13 March 1975, certain estate duty; or

(4)where no capital gain arises under the Taxation of Chargeable Gains Act 1992, s. 258(2).

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