Acquisitions between death and sale

Legislation/Regulatory – IHTA84 s. 185

Amount of

Legislation/Regulatory – IHTA84 s. 179

Calls, payment of

Legislation/Regulatory – IHTA84 s. 182

Cancelled investments

Legislation/Regulatory – IHTA84 s. 186A

Capital receipts

Legislation/Regulatory – IHTA84 s. 181

Changes in holdings

Legislation/Regulatory – IHTA84 s. 183

Claims

Legislation/Regulatory – IHTA84 s. 179(2A)

Date of sale/purchase

Legislation/Regulatory – IHTA84 s. 189(1)

Exchanges for other property

Legislation/Regulatory – IHTA84 s. 184

Limitation of loss claimed

Legislation/Regulatory – IHTA84 s. 188

Option, exercise of

Legislation/Regulatory – IHTA84 s. 189(2)

Part of fund only in estate

Legislation/Regulatory – IHTA84 s. 186

Personal representatives

Legislation/Regulatory – IHTA84 s. 178(4)

Price, determination of

Legislation/Regulatory – IHTA84 s. 179

Purchases after sale, effect of

Legislation/Regulatory – IHTA84 s. 180

Qualifying investments

Legislation/Regulatory – IHTA84 s. 178

Specific investments, value of

Legislation/Regulatory – IHTA84 s. 187

Suspended investments

Legislation/Regulatory – IHTA84 s. 186B

Time limits for claims

Legislation/Regulatory – IHTA84 s. 179(2A)

Trustees

Legislation/Regulatory – IHTA84 s. 178(4)

Value

Legislation/Regulatory – IHTA84 s. 178(2)