Charitable gifts, lower rate of tax

Conditionally exempt transfers

Directions

Election by trustees to avoid charge on settlor

Exclusion of exemptions

Exempt transfers

Conditions for

Generally

Time-limit for transfers

Exit charge

Generally

HMRC's directions

Information, provision of to HMRC

Interest in possession

Generally

Relief property entering

Property becoming comprised in fund

Property leaving fund

Charge to tax

Exceptions from charge to tax

Property leaving, charge

Rates of tax

Generally

Reduction in

Resident trustees

Transfer to charity

Treasury directions

Trustees of

Trusts, enforcement of by HMRC

Withdrawal of direction