Conditionally exempt transfers

Legislation/Regulatory – IHTA84 s. 32A(5)

Contracting-out Secretary of State's functions

Legislation/Regulatory – SI 2005/1103

Disposal of property by HMRC

Legislation/Regulatory – NHA80 s. 9

General provision

Legislation/Regulatory – F(No. 2)A87 s. 97

Generally

Commentary – Tax Reporter ¶183-295

Historic buildings

Commentary – Tax Reporter ¶183-315

Interest on tax

Commentary – Tax Reporter ¶183-345

Land

Commentary – Tax Reporter ¶183-305
Legislation/Regulatory – IHTA84 s. 230(2)

Late payment interest

Legislation/Regulatory – FA2009 Sch. 53, para. 14

National heritage property

Commentary – Tax Reporter ¶653-050
Legislation/Regulatory – IHTA84 s. 230(3), (4)

Objects associated with a building

Commentary – Tax Reporter ¶183-325

Objects kept in museums, art galleries, etc.

Legislation/Regulatory – IHTA84 s. 230, Sch. 3
HMRC Guidance – CG66620 ; CG66630 ; CG73301 ; CG73325 ; CG73330 ; IHTM01030 ; IHTM04114 ; IHTM04116 ; IHTM10472 ; IHTM11222 ; IHTM11224 ; IHTM21048 ; IHTM30185 ; IHTM30373 ; IHTM35182

Property for national purposes

Legislation/Regulatory – IHTA84 s. 32A(5)

Scotland

Legislation/Regulatory – NHA80 s. 9(8)

Waiver of interest on tax satisfied

Legislation/Regulatory – SP 6/87

Works of art

Commentary – Tax Reporter ¶183-335