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Chapter 6: Business property: the rates of relief, limitations to the relief

Agricultural, Business and Heritage Property Relief

Chris Erwood CTA, ATT, TEP
Bloomsbury Professional
Publication Date:
September 2023
Law Stated At:
September 2023
The rates: manner of application Period of ownership Replacement property Period of ownership: detailed rules Transfers after 6 April 1996: special rules Contract for sale Successions and successive transfers: the rules in ss 108 and 109 Liquidations and reconstructions The ...

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