Unquoted shares or securities that do not represent a control holding (IHTM30217) of a company qualify for instalments if:

the tax attributable to those shares and securities

together with the tax on any other instalment option qualifying property (IHTM30212)

amounts to 20% of the tax on the value transferred by the chargeable transfer on the death

for which the person paying the tax is liable (IHTM30011) in the same capacity.

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