- Y Diweddaraf sydd Ar Gael (Diwygiedig)
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Inheritance Tax Act 1984
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Rhagor o Adnoddau
Changes over time for: Section 186A
Alternative versions:
- 27/07/1993- Amendment
- 28/07/2000
Point in time
Status:
Point in time view as at 28/07/2000.
Changes to legislation:
There are currently no known outstanding effects for the Inheritance Tax Act 1984, Section 186A.
Changes to Legislation
Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.
[F1186A Cancelled investments.U.K.
(1)Where any qualifying investments comprised in a person’s estate immediately before his death are—
(a)cancelled within the period of twelve months immediately following the date of the death without being replaced by other shares or securities, and
(b)held, immediately before cancellation, by the appropriate person,
they shall be treated for the purposes of this Chapter as having been sold by the appropriate person for a nominal consideration (one pound) immediately before cancellation.
(2)Where any qualifying investments are included in the calculation under section 179(1) above by virtue of this section, paragraph (b) of that subsection shall have effect, so far as relating to those investments, with the omission of the words from “or” to the end.]
Textual Amendments
F1Ss. 186A, 186B inserted (27.7.1993: the inserting section having effect in relation to deaths occuring on or after 16.3.1992) by 1993 c. 34, s. 198(1)(2).
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