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Legislation
Inheritance Tax Act 1984

CHAPTER III SALE OF SHARES ETC. FROM DECEASED’S ESTATE

  • Section 178 Preliminary.
  • Section 179 The relief.
  • Section 180 Effect of purchases.
  • Section 181 Capital receipts.
  • Section 182 Payment of calls.
  • Section 183 Changes in holdings.
  • Section 184 Exchanges.
  • Section 185 Acquisition of like investments.
  • Section 186 Value of part of a fund.
  • Section 186A Cancelled investments.
  • Section 186B Suspended investments.
  • Section 187 Attribution of values to specific investments.
  • Section 188 Limitation of loss on sale.
  • Section 189 Date of sale or purchase.
  1. PART VI VALUATION
  2. CHAPTER III SALE OF SHARES ETC. FROM DECEASED’S ESTATE

CHAPTER III SALE OF SHARES ETC. FROM DECEASED’S ESTATE

From legislation.gov.uk

Contents

  1. Section 178 Preliminary.
  2. Section 179 The relief.
  3. Section 180 Effect of purchases.
  4. Section 181 Capital receipts.
  5. Section 182 Payment of calls.
  6. Section 183 Changes in holdings.
  7. Section 184 Exchanges.
  8. Section 185 Acquisition of like investments.
  9. Section 186 Value of part of a fund.
  10. Section 186A Cancelled investments.
  11. Section 186B Suspended investments.
  12. Section 187 Attribution of values to specific investments.
  13. Section 188 Limitation of loss on sale.
  14. Section 189 Date of sale or purchase.
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