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Inheritance Tax Act 1984
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Rhagor o Adnoddau
Changes over time for: Section 102
Version Superseded: 01/04/2010
Alternative versions:
- 01/02/1991- Amendment
- 01/10/2009
Point in time - 01/04/2010- Amendment
Status:
Point in time view as at 01/10/2009. This version of this provision has been superseded.
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102 Interpretation.U.K.
(1)In this Part of this Act—
“close company” means a company within the meaning of the Corporation Tax Acts which is (or would be if resident in the United Kingdom) a close company for the purposes of those Acts;
“participator”, in relation to any company, means any person who is (or would be if the company were resident in the United Kingdom) a participator in relation to that company for the purposes of [F1Chapter I of Part XI of the Taxes Act 1988], other than a person who would be such a participator by reason only of being a loan creditor;
“qualifying interest in possession” has the meaning given by section 59 above.
(2)References in this Part of this Act to a person’s rights and interests in a company include references to rights and interests in the assets of the company available for distribution among the participators in the event of a winding up or in any other circumstances.
Textual Amendments
F1 Substituted by Income and Corporation Taxes Act 1988 (c. 1, SIF 63:1), Sch. 29, para. 32.Originally
“Chapter III of Part XI of the Taxes Act”.
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