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The ten-year periodic charge

Agricultural, Business and Heritage Property Relief

Author:
Chris Erwood CTA, ATT, TEP
Publisher:
Bloomsbury Professional
Publication Date:
September 2023
Law Stated At:
September 2023
Chapter 20: Heritage property: the regime for relevant property trusts Loss of relief in between ten-year anniversaries Anti-avoidance: prevention of the purchase of heritage property to keep down periodic charges ...

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