95 Participator in two companies
Inheritance Tax Act 1984 (1984 c 51) | Legislation

95  Participator in two companies

(1)     Where—

(a)     the value of the estate of a company (“the transferee company”) is increased as the result of a transfer of value made by a close company (“the transferor company”), and

(b)     an individual to whom part of the value transferred is apportioned under section

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