SECTION 97 OF THE INHERITANCE TAX ACT 1984

14  The main amendments have effect for the purposes of section 97 of the Inheritance Tax Act 1984 (transfer of asset within a group of companies) in relation to disposals on or after 1st April 2000.

SECTION 132 OF THE FINANCE ACT 1988

15(1)  [Amends FA 1988, s. 132(6).]

15(2)  The above amendment, and the main amendments so far as they apply for the purposes of section 132, have effect in relation to cases in which the migrating company ceases to be resident in the United Kingdom on or after 1st April 2000.

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