– see also Inheritance tax

Acceptance of property in lieu of


Gifts of national interest

Gifts to the nation

Heritage objects conditionally exempt, clawback charge

Qualifying gift

Seaman, marines and soldiers

Transition from


Objects of national interest left out of account

Reversionary interests, sale/mortgages of

Surviving spouse/former spouse


Transitional provisions

Unpaid, rate of interest

Waiver of interest

Woodlands, deferred charge