[75A Property becoming subject to employee-ownership trust]
Inheritance Tax Act 1984 (1984 c 51) | Legislation

[75A  Property becoming subject to employee-ownership trust]

[(1)     Tax is not charged under section 65 in respect of shares in or securities of a company (“C”) which cease to be relevant property on becoming held on trusts of the description specified in section 86(1) if the conditions

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