IHTM11111 - General outline: requirements for exemption

For a transfer to a charity to be exempt under IHTA84/S23 (1) there are two requirements:

• the donee has to have the required charitable status (IHTM11112), and
• the exemption must not be prevented by any of the exclusions and limitations (IHTM11171) which are designed to confine the exemption to gifts which are:

• • genuinely charitable, and
  • can only be used for charitable purposes