You should specifically exclude heritage property on which tax
has not been paid. Qualify the certificate by writing
‘This certificate does not operate as a discharge from
any tax which may become payable on the happening of a chargeable
event in respect of property conditionally exempted under
IHTA84/S30.
If the property concerned was granted conditional exemption
under IHTA84/S31 or FA75/S34 or FA76/S76 you should amend the
statutory reference accordingly.
In the case of articles forming part of a set to which
FA75/S33 (4) applies you should extend the exclusion to cover all
such articles so long as tax remains unpaid in respect of any of
them.
