http://www.legislation.gov.uk/ukpga/1987/16/schedule/8/paragraph/13/2006-07-19Finance Act 1987An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1987-05-15texttext/xmlenStatute Law Database2024-06-03Expert Participation2006-07-19 SCHEDULESSCHEDULE 8 Securities, Other Business Property and Agricultural Property131

In section 178 of the 1984 Act (sale of shares etc. from deceased’s estate) in subsection (1), in the definition of “qualifying investments”, for the words from “at the date” to “exchange” there shall be substituted “ are quoted at the date of the death in question ”.

2

In subsection (2) of that section—

a

after the words “quotation on a recognised stock exchange” there shall be inserted “ or dealing in the Unlisted Securities Market ”, and

b

the words “on a recognised stock exchange”, in the second place where they occur, shall be omitted.

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In section 178 of the 1984 Act (sale of shares
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