APR and successions—ownership
If a transferor became entitled to agricultural property on a death his ownership is deemed to have begun on the date of the death1. Thus the transferor is given the benefit of ownership during the period of administration. This provision can also apply to a person who takes the property under a written variation of a Will or intestacy. Such variations, if certain conditions are met, are treated as made by the deceased for all the purposes of IHTA 1984 — see I4.411. For the problem of whether a person who is entitled to an interest in the residuary estate of a deceased person, which includes a particular business or agricultural property, is to be regarded as entitled to
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