Revised by
MALCOLM GUNN
For updates affecting this Division please see Part I0 Updates
IHT—excluded and exempt foreign property
I9.301 Excluded and exempt foreign property—overview
For the latest New Development, see ND.2621.
The IHT legislation provides that certain types of property with a foreign element or connection are 'excluded property' or specifically exempt from charge. The types of property in these categories are summarised in I9.311.
The consequences of property falling within
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