Related Commentary  Related HMRC Manuals

92(1)  If, as regards an agreement to transfer securities to B or his nominee, tax is charged under section 87 above and it is proved to the Board’s satisfaction that at a time on or after the relevant day (as defined in section 87(3)) but before the expiry of the period of six years (beginning with that day) the conditions mentioned in subsections (1A) and (1B) below have been fulfilled, subsections (2) to (4A) of this section shall apply.

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