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)
