Part 1 Business property relief and agricultural property relief

United Kingdom

1. 1Introduction
2. 2Business property
3. 3Agricultural property
4. 4100% relief allowance
5. 5100% trust relief allowance
6. 6Indexation of relief allowances
7. 7100% relief allowance where relief prevented by section 113A(2) or 124A(2)
8. 8Application of section 131 relief
9. 9Rate between ten-year anniversaries
10. 10Property moving between settlements
11. 11Scottish agricultural leases
12. 12Certain shares no longer eligible for 100% relief
13. 13Instalments and interest
14. 14Certificates of discharge
15. 15Temporary relaxation of ownership and occupation conditions
16. 16Application of section 124E in cases where the deceased dies before 6 April 2026
17. 17Commencement