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Conditions for the relief

Agricultural, Business and Heritage Property Relief

Chris Erwood CTA, ATT, TEP
Bloomsbury Professional
Publication Date:
September 2023
Law Stated At:
September 2023
Chapter 21: Maintenance Fund Trusts The trust instrument The six-year rule Alternative use of the income of the fund under Sch 4, para 3(1)(a)(i) Alternative use of the income or capital of the fund under para 3(1)(b) ...

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