IHTM24071 - Occupation: The occupation condition

To satisfy the first alternative condition in IHTA84/S117, throughout the two years immediately before the transfer

• the deceased or transferor must have occupied ( IHTM24070) the property, and
• the deceased’s or transferor’s occupation of the property must have been for the purposes of agriculture. ( IHTM24060)

This general rule is relaxed

• where the property transferred replaced other relievable property, IHTA84/S118 ( IHTM24111)
• where the deceased/transferor became entitled to the property on another person’s death, IHTA84/S120, ( IHTM24121) and
• where the property transferred had been acquired on an earlier transfer [within the relevant period, IHTA84/S121 ( IHTM24131)