IHTM33001 - Loss on sale of land: summary
This section of the manual tells you about the relief that is
available when an interest in land (
IHTM33061) is sold for a price that is
different to its date of death value (
It also tells you what steps you should take when considering
a claim for relief.
The section falls into three parts, namely
- an introduction (
IHTM33010) to the relief and an outline
of the basic conditions (
- a guide to the procedures (
IHTM33021) that you must follow when
considering a claim for relief
- a more detailed background to how the
legislation works for those of you who wish to consider particular
aspects of the relief in greater depth.
There are links between the three parts.