IHTM25221 - Land and buildings, machinery and plant: Rate of relief
The rate of relief for IHTA84/S105 (1)(d) property is 50% for transfers on and after 10March 1992. For transfers before that date the rate of relief was 30%.
The rate of relief for IHTA84/S105 (1)(d) property is 50% for transfers on and after 10March 1992. For transfers before that date the rate of relief was 30%.
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