(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
Refer all other valuations of unlisted shares to Shares and Assets Valuation (SAV) on a form Val70 ( IHTM18151).
Apart from the advice on how to complete the different Val70
forms, the guidance regarding unlisted investments in this section
of the manual relates to both death and non- death valuations.