Paragraph 13

(1)

In section 178 of the 1984 Act (sale of shares etc. from deceased’s estate) in subsection (1), in the definition of “qualifying investments”, for the words from “at the date” to “exchange” there shall be substituted “ are quoted at the date of the death in question ”.

(2)

In subsection (2) of that section—

(a)

after the words “quotation on a recognised stock exchange” there shall be inserted “ or dealing in the Unlisted Securities Market ”, and

(b)

the words “on a recognised stock exchange”, in the second place where they occur, shall be omitted.