Investigating Event Form: IHT 100f - Cessation of conditional exemption and disposal of trees or underwood (recapture charge)
This is a dual purpose form, to allow the parties to inform this office of either
- the cessation of conditional exemption -where section 2 and 3 of the form should be completed
- or the disposal of timber or underwood - where section 4 of the form should be completed.
Section 5 provides additional information and tells us about any potentially exempt transfers (IHTM04057).