Related Commentary  Related HMRC Manuals

1401  In this Chapter–

close company”  has the same meaning as in Part IV of this Act;

interest in land”  does not include any estate, interest or right by way of mortgage or other security;

shares”  includes securities;and

the relevant date” , “the transferee”  and “the transferred property”  shall be construed in accordance with section 131(1) above.

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