Relief should be given under IHTA84/S159 (2) rather than S159
(3)(a) where tax is paid, under an agreement between the provinces
concerned, in Quebec or Ontario on shares which by UK law are
situate in the other province. This applies also to a similar
arrangement between Quebec and British Columbia.
Any case in which the parties seriously oppose the
application of UK law, should be referred to TG or to your Team
Leader in Scotland.
