Maintenance funds for historic buildings
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