IHTM11172 | Exclusions from exemption: gifts not limited to charitable and other exempt purposes

Section IHTA84/S23 (5) provides that a gift to a charity (IHTM11112) is not exempt if any part of the property given is used for purposes that are not

• charitable purposes (IHTM11112), or

• those of a body mentioned in

  • IHTA84/S24 (political parties (IHTM11191))

  • IHTA84/S25 (national purposes (IHTM11221))

  • IHTA84/S26 (public benefit (IHTM11240)), or

  • if the property is land, IHTA84/S24A (registered housing associations (IHTM11211))

And IHTA84/S23 (5A), similarly, provides that a gift to a registered club is not exempt if any part of the property given is used for purposes that are not

• the purposes of the club in question;

• the purposes of another registered club;

• the purposes of the governing body of an eligible sport where the club in question exists for the purposes of the same sport, or

• charitable purposes.