»Ê¹ÚÌåÓýapp

This section of the manual tells you about the relief that is available when an interest in land (IHTM33061) is sold for a price that is different from its date of death value (IHTM33100).

It also tells you what steps you should take when considering a claim for relief.

»Ê¹ÚÌåÓýapp section is in three parts:

• an introduction (IHTM33010) to the relief and an outline of the basic conditions (IHTM33011),
• a guide to the procedures (IHTM33022) you must follow when considering a claim for relief
• a more detailed background to how the legislation works for those of you who wish to consider particular aspects of the relief in greater depth (from IHTM33050).

»Ê¹ÚÌåÓýappre are links between the different parts.