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 section 121
Successive transfers
Section 121 allows agricultural property relief to be claimed on a subsequent transfer even where the normal minimum ownership or occupation period has not been met, provided the property was eligible for relief on an earlier transfer and certain conditions are satisfied.
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.