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Finance Act 1987
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- UK Public General Acts
- 1987 c. 16
- SCHEDULE 8
- Paragraph 8
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8(1)In section 113A of the 1984 Act (application of relief for business property to transfers made within seven years before death of transferor) in subsection (3) at the beginning of paragraph (b) there shall be inserted the words "except to the extent that the original property consists of shares or securities to which subsection (3A) below applies".
(2)After subsection (3) of that section there shall be inserted the following subsection—
“(3A)This subsection applies to shares or securities—
(a)which were quoted at the time of the chargeable transfer referred to in subsection (1) or subsection (2) above; or
(b)which fell within paragraph (b) of section 105(1) above in relation to that transfer and were unquoted throughout the period referred to in subsection (3)(a) above.”
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