Amount of charge to tax

Associated properties

Chargeable events

Claims

Generally

Time-limits

Cumulative total reinstated following chargeable event

Generally

Substituted persons

Death before 7 April 1976

Charge on failure of condition of exemption, buildings

Charge on failure of condition, objects

Further undertaking on disposal

Generally

Requirements of sale

Death of person beneficially entitled

Designation

Disposal for national purposes in lieu of tax

Disposal on sale

Double charge, avoidance of

Estate duty, transition from

Exemption from ten-year charge to tax

General provision

Generally

Increase in value of deceased's estate following chargeable event

Generally

Substituted persons

Liability for tax

Loss of exemption

Maintenance funds for historic buildings

Meaning

National heritage property

Part disposals

Property for which exemption may be claimed

Generally

Requirements for exemption

Reduction in rate of tax

Relevant person, meaning

Settlements without interest in possession

Generally

Time-limits for claims

Variation of undertakings

Tax allowed as credit

Ten-year charge

Undertakings

Associated properties

Chargeable events

Failure to observe

Keep permanently in UK, to

Maintenance and security

Public access

Relevant land

Variations

Works of art

– see Works of art