Skip to content

Contents

Legislation

Inheritance Tax Act 1984

CHAPTER I BUSINESS PROPERTY

Find in this level

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.

Chapter I · BUSINESS PROPERTY
Additional requirement in case of minority shareholdings.

Section 109A | Additional requirement in case of minority shareholdings.

From legislation.gov.uk

Provision repealed

The source marks this provision as repealed and does not provide content for this version.

Repealed^F1

Notes

F1
S. 109A repealed (29.4.1996 with effect as mentioned in s. 184(6)(b) of the amending Act) by 1996 c. 8, s. 205, Sch. 41 Pt. VI note 1