IHTM11193 - Gifts to political parties: requirements for exemption
For a gift to be exempt under IHTA84/S24, the relevant property has to become the property of a qualifying (IHTM11196) political party
Where it is not clear that the relevant property 바카라 사이트˜becomes the property바카라 사이트™ of the political party itself, you should refer the case to Technical. Examples where this might be the case are gifts to
- a local association, or
- another body connected with a political party.