IHTM30252 - Qualifying property (PETs): businesses and interests in businesses
The conditions are the same as with transfers on death (IHTM30214). However, transfers of individual assets of, or used in, a business do not qualify for instalments.
The conditions are the same as with transfers on death (IHTM30214). However, transfers of individual assets of, or used in, a business do not qualify for instalments.
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