Related HMRC Manuals

106(1)  [Substitutes IHTA 1984, s. 105(4)(a).]

106(2)  [Inserts IHTA 1984, s. 105(7).]

106(3)  Subsections (1) and (2) above apply in relation to transfers of value made, and other events occurring, on or after the day of The Stock Exchange reforms.

106(4)  The Board may by regulations provide that section 105(7) of the 1984 Act (as inserted by subsection (2) above) shall have effect–

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