The gift with reservation (GWR) provisions do not apply to property disposed of by way of gift if the gift was an exempt transfer under any of the provisions listed in FA86/S102 (5). They are

IHTA84/S18 – transfers between spouses or civil partners (IHTM11032)

IHTA84/S20 – small gifts IHTA84/S20 (IHTM14180)

IHTA84/S22 – gifts in consideration of marriage or civil partnership (IHTM14191)

IHTA84/S23 – gifts to charities (IHTM11101)

IHTA84/S24 – gifts to political parties (IHTM11191)

IHTA84/S24A – gifts to registered housing associations or registered social landlords, with effect from 14 March 1989 (IHTM11211)

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