139 Other property
Inheritance Tax Act 1984 (1984 c 51) | Legislation

139  Other property

(1)     Where the transferred property is neither shares nor an interest in land and the condition mentioned in subsection (2) below is not satisfied in relation to it, then, subject to subsections (3) and (4) below, the market value of the property on the relevant date shall for the purposes of section 131 above be taken to be increased by an amount equal to the difference between—

(a)     the market value of the property at the time of the chargeable

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