Part 8 U.K. Other reliefs

Chapter 3 U.K. Gifts of shares, securities and real property to charities etc

Amount of relief U.K.

435 Incidental costs of making disposal U.K.

References in section 434 to the incidental costs of making the disposal to the individual making it are to—

(a) fees, commission or remuneration paid for the professional services of a surveyor, valuer, auctioneer, accountant, agent or legal adviser which are wholly and exclusively incurred by the individual for the purposes of the disposal,

(b) costs of transfer or conveyance wholly and exclusively incurred by the individual for the purposes of the disposal,

(c) costs of advertising to find a buyer, and

(d) costs reasonably incurred in making any valuation or apportionment required for the purposes of this Chapter.