Gifts: when relief is available
Under the current rules hold- over relief is only available where the gift is one of the following:
- gifts of business assets (including unquoted shares in trading companies and holding companies of trading groups), see CG66910 onwards
- gifts of agricultural land, see CG66960
- gifts of assets on which there is an immediate charge to Inheritance Tax, see CG67041.
- gifts of assets out of an Accumulation and Maintenance trust on a child reaching the stipulated age, see CG67044.
- gifts of heritage property, see CG67046.
- gifts of assets to heritage maintenance funds, see CG67046.
- gifts for national purposes, see CG67046.
- gifts of assets to political parties, see CG67046.
- gifts of works of art, see CG67046.