SolvedCHAPTER I BUSINESS PROPERTY
From legislation.gov.uk
Contents
- Section 103 (1) In this Chapter references to a transfer of value...
- Section 104 The relief.
- Section 105 Relevant business property.
- Section 106 Minimum period of ownership.
- Section 107 Replacements.
- Section 108 Successions.
- Section 109 Successive transfers.
- Section 109A Additional requirement in case of minority shareholdings.
- Section 110 Value of business.
- Section 111 Value of certain shares and securities.
- Section 112 Exclusion of value of excepted assets.
- Section 113 Contracts for sale.
- Section 113A Transfers within seven years before death of transferor.
- Section 113B Application of section 113A to replacement property.
- Section 114 Avoidance of double relief.