IHTM35081 | How many variations can be attempted?: introduction

The published guidelines (IHTM35021) set out the following broad framework in which to consider when several variations can be made. This is that

• an election which is validly made is irrevocable

• an instrument will not fall within IHTA84/S142 if it further redirects any item or any part of an item that has already been redirected under an earlier instrument

• to avoid any uncertainty variations covering a number of items should be made in one instrument

• multiple instruments which lie outside these guidelines will have to be considered individually to determine whether or not they qualify.