Chapter IHTM24257
| Published date | 20 March 2016 |
| Record Number | IHTM24257 |
| Last update | 30 November 2023 |
| Issuer | HM Revenue & Customs |
Under section 122(7) Finance Act 2009 the agricultural relief provisions were extended to states within the EEA (IHTM24256) but outside the United Kingdom, Channel Islands and Isle of Man retrospectively to transfers of value where the tax (or any instalment thereof) payable but for section 122:
- would have been due on or after 22 April 2009, or
- was paid or due on or after 23 April 2003.
Where tax referred to in this subsection has already been paid, HMRC must repay tax and appropriate interest if...
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