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Finance (No. 2) Act 2024
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11Treatment of non-UK agricultural property and woodlands for IHT purposesU.K.
(1)IHTA 1984 is amended in accordance with subsections (2) to (5).
(2)In section 16(1) (grant of tenancies of agricultural property), omit “, the Channel Islands or the Isle of Man”.
(3)In section 115 (agricultural property relief: preliminary)—
(a)in subsection (3), omit the words from “(or” to the end;
(b)for subsection (5), substitute—
“(5)This Chapter applies to agricultural property only if it is in the United Kingdom.”
(4)In section 116 (agricultural property relief: the relief), omit subsection (8).
(5)In section 125 (woodlands relief)—
(a)in paragraph (a) of subsection (1), after “land” insert “in the United Kingdom”;
(b)omit subsection (1A).
(6)In consequence of the amendments made by subsections (2) to (5), in FA 2009 omit section 122.
(7)The amendments made by this section have effect—
(a)in relation to transfers of value made on or after 6 April 2024, and
(b)in relation to occasions on or after 6 April 2024 on which tax falls to be charged under Chapter 3 of Part 3 of IHTA 1984.
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