IHTM25353 - Excepted assets: Assets used for personal benefit
For the purpose of the rule excluding excepted assets (IHTM25351) from business relief, you should treat an asset as not being 바카라 사이트˜used wholly or mainly for the purposes of the business바카라 사이트™ (IHTA84/S112(2)(a)) at any time when it was used wholly or mainly for the personal benefit of the transferor (or of a person connected with him), IHTA84/S112(6).
The meaning of 바카라 사이트˜connected with바카라 사이트™ is set out in IHTA84/S270.