Beneficiary, to

Legislation/Regulatory – IHTA84 s. 191(3), 196

Change in land/interest in land between death and sale

Legislation/Regulatory – IHTA84 s. 193

Change in value between death and sale

Legislation/Regulatory – IHTA84 s. 193

Compulsory acquisition

Legislation/Regulatory – IHTA84 s. 197

Date of sale/purchase

Legislation/Regulatory – IHTA84 s. 198

Exchange for other property

Legislation/Regulatory – IHTA84 s. 196

Expenses of sale/purchase

Legislation/Regulatory – IHTA84 s. 190(4)

Fourth year after death

Legislation/Regulatory – IHTA84 s. 197A

Leases not exceeding fifty years

Legislation/Regulatory – IHTA84 s. 194

Minimal difference in value

Legislation/Regulatory – IHTA84 s. 191(2)

Option, exercise of

Legislation/Regulatory – IHTA84 s. 198

Personal representatives, treatment of

Legislation/Regulatory – IHTA84 s. 190(3)

Price exceeds value on death

Legislation/Regulatory – IHTA84 s. 196

Purchase after sale

Legislation/Regulatory – IHTA84 s. 192

Sale value

Legislation/Regulatory – IHTA84 s. 191(1)

Time limits for claims

Legislation/Regulatory – IHTA84 s. 191(1A)

Trustees

Legislation/Regulatory – IHTA84 s. 190(3)

Valuation by reference to other interests

Legislation/Regulatory – IHTA84 s. 195