SCHEDULE 38 Quotation or Listing of Securities
Finance Act 1996 (1996 c 8) | Legislation

SCHEDULE 38 Quotation or Listing of Securities

Section 199

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1

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The Inheritance Tax Act 1984

2

(1)     .Ìý.Ìý.

(2)     This paragraph has effect—

(a)     in relation to transfers of value on or after 1st April 1996; and

(b)     for the purposes of any charge to tax by reason of an event occurring on or after 1st April 1996, in relation to transfers of value before that date.

3

(1)     .Ìý.Ìý.

(2)     This paragraph has effect in relation to any time falling on or after 1st April 1996.

4

(1), (2)     .Ìý.Ìý.

(3)

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