Related Commentary  Related HMRC Manuals

39A(1)  Where any part of the value transferred by a transfer of value is attributable to–

(a)the value of relevant business property, or

(b)the agricultural value of agricultural property,

then, for the purpose of attributing the value transferred (as reduced in accordance with section 104 or 116 below), to specific gifts and gifts of residue or shares of residue, sections 38 and 39 above shall have effect subject to the following provisions of this section.

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