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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 20 October 2021 - onwards
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14M. Determination as to farm or business relief where family successor fulfils undertaking.

(1) This section applies where -

(a) a determination has been made under section 14C(2)(a) in respect of a person (in this section referred to as the 'relevant person') in relation to a particular family asset,

(b) the period to which the undertaking given by the family successor in relation to the particular family asset under section 14A(3)(d), 14F(8)(b), 14G(4)(b) or 14H(5)(b) relates expires,

(c) if the relevant person has died, the relevant person's partner (in this section referred to as 'the partner') has an interest in the particular family asset, and

(d) after the expiry of the period mentioned in paragraph (b) -

(i) the Executive has made a determination under section 7(8)(a) that the partner needs care services,

(ii) the Executive has made a determination under section 11(1) in relation to the partner, and

(iii) the partner has received any combination of relevant services for a period of 3 years (which period need not be continuous).

(2) The partner need not make an applica

Comparing proposed amendment...