Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Inheritance Tax Act 1984 Schedule 5 paragraph 5
Further undertaking on disposal
Paragraph 5 of Schedule 5 sets out the requirements for further undertakings that must be given in respect of objects and properties that have previously been granted conditional exemption from inheritance tax, covering what must be promised regarding their care, location and public access.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.