Agricultural property

Anti-avoidance provision

Assumption by donee of possession and enjoyment

Business property

De minimus rule

Double charges

Dwelling-house, occupation of

Exclusion of benefit where full consideration paid

General provision

Generally

Interest in land

Anti-avoidance

Generally

Share of an interest in land

Life assurance policies

Property by donee

Securities

Settled property

Substitutions of property for original gift

Termination of interests in possession

Termination of reserved benefits, annual exemption