Valid from 18/10/2017
Valid from 01/04/2018
Relief for property accepted in satisfaction of taxE+W
6E+WA land transaction—
(a)which is entered into under section 9 of the National Heritage Act 1980 (c. 17) (disposal of property accepted by the Commissioners for Revenue and Customs in satisfaction of inheritance tax) and by which property is transferred to a person mentioned in subsection (2) of that section, or
(b)which is entered into under subsection (4) of that section,
is relieved from tax.