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SCHEDULES

SCHEDULE 29U.K. Chargeable gains: non-resident companies and groups etc.

Part IIU.K. Minor and consequential amendments

Section 97 of the M1Inheritance Tax Act 1984U.K.

Marginal Citations

14U.K.The main amendments have effect for the purposes of section 97 of the Inheritance Tax Act 1984 (transfer of asset within a group of companies) in relation to disposals on or after 1st April 2000.