Transfers by close companies Transfers by close companies
- 94Charge on participators.
- 95Participator in two companies.
- 96Preference shares disregarded.
- 97Transfers within group, etc.
Notes on the whole Act
Textual amendments
- F1
By Finance Act 1986 s. 100(1), on and after 25 July 1986 the Capital Transfer Tax Act 1984 may be cited as the Inheritance Tax Act 1984.