100 Alterations of capital, etc where participators are trustees
Inheritance Tax Act 1984 (1984 c 51) | Legislation

100  Alterations of capital, etc where participators are trustees

(1)     This section applies where, by virtue of section 98 above, an alteration in a close company's share or loan capital or of any rights attaching to shares in or debentures of a close company is treated as a disposition made by the participators, and—

(a)     a person is a participator in his

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