There are a number of exceptions to the charge arising under (IHTM04113) IHTA84/S32.

The death of a person beneficially entitled (IHTM04031) to the property, or the disposal by sale, gift or otherwise of the property, is not a chargeable event in the following circumstances.

If immediately on the death, the property devolves beneficially on a body listed in IHTA84/SCH3.

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