Chapter IHTM24125
| Published date | 20 March 2016 |
| Record Number | IHTM24125 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
The provisions of IHTA84/S120 (2) apply the principles of the deceased or transferor succeeding to the property on the death on or after 10 March 1981 of their spouse or civil partner (IHTM11032) to transitional relief (IHTM24145) available in establishing the rate of relief for let land. Where the deceased/transferor meets this condition they shall be treated as being beneficially entitled to the property for any period to which the spouse or civil partner was entitled to the property and the transitional relief will only be available...
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