Inland Revenue: Inheritance Tax Act 1984 Part IV Close companies Table of Contents
ihta84/s94.- Charge on participators.
ihta84/s95.- Participator in two companies.
ihta84/s96.- Preference shares disregarded.
ihta84/s97.- Transfers within group, etc.
ihta84/s98.- Effect of alterations of capital, etc
ihta84/s99.- Transfers where participators are trustees.
ihta84/s100.- Alterations of capital, etc. where participators are trustees.
ihta84/s101.- Companies interests in settled property.
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