IHTM11011 - Groups of exempt transfers: introduction
Exempt transfers (IHTM11001) in this manual are divided into different categories depending on the type of transfer they apply to. These categories are
- lifetime and death (IHTM11012) transfers
- transfers of Heritage property (IHTM11014)
- transfers on death (IHTM11015) only
- lifetime transfers (IHTM14000) only
