Paragraph 13 Instalments and interest

after paragraph (a) insert—

“(aa)

property that is relevant business property for the purposes of Chapter 1 of Part 5;”, and

in paragraph (b), after “applies” insert “and that are not relevant business property for the purposes of that Chapter”.

in subsection (1)(a), for the words from “the value” to the end substitute

“—

(i)

value treated as reduced under Chapter 1 or 2 of Part 5 of this Act, or

(ii)

the value of any shares, securities, business or interest in a business, if that value is not treated as reduced under either Chapter of that Part, or”, and

in subsection (2), for “(not being tax attributable to value treated as reduced under Chapter II of Part V of this Act)” substitute “that is not tax attributable to value treated as reduced under Chapter 1 or 2 of Part 5 of this Act”.