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Chapter III SALE OF SHARES ETC. FROM DECEASED’S ESTATE

United Kingdom

  1. 178Preliminary.
  2. 179The relief.
  3. 180Effect of purchases.
  4. 181Capital receipts.
  5. 182Payment of calls.
  6. 183Changes in holdings.
  7. 184Exchanges.
  8. 185Acquisition of like investments.
  9. 186Value of part of a fund.
  10. 186ACancelled investments.
  11. 186BSuspended investments.
  12. 187Attribution of values to specific investments.
  13. 188Limitation of loss on sale.
  14. 189Date of sale or purchase.

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.