[102C Sections 102A and 102B: supplemental]
Finance Act 1986 (1986 c 41) | Legislation

[102C  Sections 102A and 102B: supplemental]

[(1)     In sections 102A and 102B above “the relevant period” has the same meaning as in section 102 above.

(2)     An interest or share disposed of is not property subject to a reservation under section 102A(2) or 102B(2) above if or, as the case may be, to the extent that the disposal is an exempt transfer by virtue of any of the provisions listed

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