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You should not normally treat shares comprised in a reversionary interest (IHTM16231) as part of the estate for the purposes of this relief.听 This is because a reversionary interest is normally excluded property (IHTM04251) under IHTA84/S48 and does not form part of the deceased鈥檚 estate under IHTA84/S5 (1).听 The qualifying investments (IHTM34131) must be in the deceased鈥檚 estate in order to be considered for relief, IHTA84/S178 (2).听 听听听听

However where a reversionary interest is not excluded property (IHTM04281) the shares comprised in that reversionary interest do form part of the estate for the purposes of loss on sale of shares relief.

听