| Effective dates | Rate of Relief | |
| Control Holdings | 7/4/76 - 26/10/77 | 30% | s.73 & Sch 10 FA
78 |
| 27/10/77 - 9/3/92 | 50% | s.64 FA 1978 |
| 10/3/92 onwards
| 100% | s.73 & Sch 14 FA (No
2) 1992 |
| Minority Holdings | 27/10/77 - 14/3/83 | 20% | |
| in excess of 25% of | 15/3/83 - 16/3/87 | 30% | |
| company's voting | 17/3/87 - 9/3/92 | 50% | ss.104 & 105 IHTA
1984 |
| share capital | | | amended by s.58 &
paras 4 & 5 of Sch 8 FA 1987 |
| 10/3/92 onwards
| 100% | |
| Minority Holdings | 27/10/77 - 14/3/83 | 20% | s.64 FA 1978 |
| carrying | 15/3/83 - 9/3/92 | 30% | s.10 FA (No. 2) 1983 |
| less than 25% of company's | 10/3/92 - 5/4/96 | 50% | s.73 & Sch 14 FA (No
2) 1992 |
| voting share capital | 6/4/96 onwards | 100%
| s.184(2) FA 1996 |
| U.S.M. Companies | Relief withdrawn as from
17/3/87 | 0% | ss.104 & 105 IHTA
1984
amended by s.58 & paras 4 & 5 of Sch 8 FA 1987
|
| U.S.M. / A.I.M. / OFEX & Rule 4(2) Companies | 10/3/92 onwards | | as for minority holdings
of less than 25% of voting ISC |
