Version Superseded: 01/10/2009
Point in time view as at 28/02/1994.
There are currently no known outstanding effects for the Companies Act 1989, Cross Heading: Inheritance Tax Act 1984 (c. 51).
30(1)The Inheritance Tax Act 1984 is amended as follows.U.K.
(2)In section 13 (dispositions by close companies for benefit of employees), in the definition of “subsidiary” in subsection (5) for “the same meaning as in” substitute “ the meaning given by section 736 of ”.
(3)In section 103 (introductory provisions relating to relief for business property), in subsection (2) for “the same meanings as in” substitute “ the meanings given by section 736 of ”.
(4)In section 234 (interest on instalments) in subsection (3) for “within the meaning of” substitute “ as defined in section 736 of ”.
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