75 Property becoming subject to employee trusts
Inheritance Tax Act 1984 (1984 c 51) | Legislation

Special cases—reliefs

75  Property becoming subject to employee trusts

(1)     Tax shall not be charged under section 65 above in respect of shares in or securities of a company which cease to be relevant property on becoming held on trusts of the description specified in section 86(1) below if the conditions in subsection (2) below are satisfied.

(2)     The conditions referred to in subsection (1) above

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