European Economic Area (EEA) - transfers of value on or after 22nd April 2009
Under section 122(3)(b) Finance Act 2009 the agricultural relief provisions were extended to land in states within the European Economic Area(EEA) but outside the United Kingdom, Channel Islands and Isle of Man as from 22 April 2009.
This extended relief is retrospective (IHTM24257).
The states within the EEA at that date were, in alphabetical order:
Austria, Belgium, Bulgaria, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, Republic of Ireland, Italy, Latvia, Liechtenstein, Lithuania, Luxembourg, Malta, The Netherlands, Norway, Poland, Portugal, Romania, Slovakia, Slovenia, Spain, Sweden and the United Kingdom.
Any case where a claim for agricultural relief is made in respect of any property within the EEA but outside the United Kingdom, Channel Islands and Isle of Man should be referred to Technical as soon as you receive the completed form IHT414 (IHTM24255).