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You are here: Library > Revenue-based Taxes and Benefits

Inland Revenue: Inheritance Tax Act 1984 Part V Miscellaneous reliefs Chapter I Business property Table of Contents

 

ihta84/s103.- Preliminary.

ihta84/s104.- The relief.

ihta84/s105.- Relevant business property.

ihta84/s106.- Minimum period of ownership.

ihta84/s107.- Replacements.

ihta84/s108.- Successions.

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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