ihta84/s105.- Relevant business property.
ihta84/s106.- Minimum period of ownership.
ihta84/s109.- Successive transfers.
ihta84/s109A.- [Additional requirement in case of minority shareholdings.
ihta84/s110.- Value of business.
ihta84/s111.- Value of certain shares and securities.
ihta84/s112.- Exclusion of value of excepted assets.
ihta84/s113.- Contracts for sale.
ihta84/s113A.- [Transfers within seven years before death of transferor.
ihta84/s113B.- [Application of section 113A to replacement property.
ihta84/s114.- Avoidance of double relief.
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