Chapter IHTM24022
| Published date | 20 March 2016 |
| Record Number | IHTM24022 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
IHTA84/S122 (3) gives relief at 100% under IHTA84/S116 (2)(a) where
- the company’s interest in the agricultural property (IHTM24030) carries the right to vacant possession (IHTM24140) (or the right to obtain it within 12 or 24 months), or
- if the transitional provisions apply
and at 50%, in other situations.
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