Unquoted shares or securities that do not represent a control
holding (
IHTM30217) of a company qualify for
instalments if the Board are satisfied that the tax attributable to
their value cannot be paid in one sum without undue hardship.
You should refer any claim for instalments under IHTA84/S228
(1)(c) immediately to your manager. Further instructions on the
operation of IHTA84/S228 (1)(c) are given in connection with PETs (
IHTM30254).
