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Inheritance Tax Sample Clauses

Inheritance Tax. (i) The Company has not: (1) made any transfer of value within Sections 94 and 202 of IHTA 1984; or (2) received any value such that liability might arise under Section 199 of IHTA 1984; or (3) been a party to associated operations in relation to a transfer of value as defined by Section 268 of IHTA 1984. (ii) There is no unsatisfied liability to inheritance tax attached to, or attributable to, the Shares or any asset of the Company. None of them are subject to any HM Revenue & Customs charge as mentioned in Section 237 and 238 of IHTA 1984. (iii) No asset owned by the Company, nor the Shares, are liable to be subject to any sale, mortgage or charge by virtue of Section 212(1) of IHTA 1984.
Inheritance Tax. No asset owned by the Company, nor the Sale Shares, is subject to any Inland Revenue charge as mentioned in sections 237 and 238 of the Inheritance Tax Axx 0000 or is liable to be subject to any sale, mortgage or charge by virtue of section 212(1) of Inheritance Tax Axx 0000.
Inheritance Tax. 23.5.1 No transfers of value and associated operations The Company has made no transfers of value within sections 94 and 202, ITA nor has the Company received a transfer of value such that liability might arise under section 199, ITA nor has the Company been party to associated operations in relation to a transfer of value as defined by section 268, ITA. 23.5.2 Inland Revenue charge There is no unsatisfied liability to inheritance tax attached to or attributable to the Shares or any asset of the Company and none of them are subject to an Inland Revenue charge as mentioned in section 237 and 238, ITA. 23.5.3 Power of sale, mortgage or charge No asset owned by the Company nor the Shares are liable to be subject to any sale, mortgage or charge by virtue of section 212, ITA.
Inheritance Tax. (a) The Company is not liable and there are no circumstances in existence as a result of which it may become liable, to be assessed to inheritance tax or any other Taxation as xxxxx or donee of any gift, or transferor or transferee of value and there are no other circumstances by reason of which any liability in respect of inheritance tax has arisen or could arise to the Company.
Inheritance Tax. 40.1 Neither the Company nor its Subsidiary has made any transfer of value within sections 94 and 202 of the IHTA 1984, nor has it received any value such that liability might arise under section 199 of the IHTA 1984, nor has it been a party to associated operations in relation to a transfer of value as defined by section 268 of the IHTA 1984. 40.2 There is no unsatisfied liability to inheritance tax attached to or attributable to the Sale Shares or any asset of the Company or its Subsidiary and none of them are subject to any Inland Revenue charge as mentioned in section 237 and 238 of the IHTA 1984. 40.3 So far as the Vendor is aware no asset owned by the Company or its Subsidiary, nor the Sale Shares are liable to be subject to any sale, mortgage or charge by virtue of section 212(1) of the IHTA 1984.
Inheritance Tax. 9.1 The Company has not entered into any transaction which has or may give rise to a direct or indirect charge to inheritance tax. 9.2 The Company is not liable to be assessed to inheritance tax by virtue of Part VII of the Inheritance Tax Act 0000. 0.3 There is no unsatisfied liability to inheritance tax attached or attributable to the shares or any assets of the Company and, in consequence, no person has the power to raise the amount of such tax by sale or mortgage of or by a terminable charge on any of the shares or assets of the Company as mentioned in Section 212 of the Inheritance Tax Act 1984 and none of the shares or assets of the Company are subject to an Inland Revenue Charge within Section 237 of the Inheritance Tax 1984. 9.4 The Company is not entitled to an interest in possession in settled property.
Inheritance Tax. (a) The Company is not, and will not become, liable to be assessed to inheritance tax as donor or donee of any gift or transferor or transferee of value (actual or deemed) nor as a result of any disposition chargeable transfer or transfer of value (actual or deemed) made by or deemed to be made by any other person. (b) There is no unsatisfied liability to inheritance tax attached or attributable to the Shares or any asset of the Company and in consequence no person has the power to raise the amount of such Tax by sale or mortgage of or by a terminable charge on any of the Shares or assets of the Company as mentioned in section 212 of the IHTA and none of the Shares or assets of the Company are subject to a Taxation Authority charge within section 237 of the IHTA. SECONDARY LIABILITIES
Inheritance Tax. 5.20.1 No shares in or assets of the Company were acquired by it or (as the case may be) the Vendor in circumstances such that they continued to be subject to any Inland Revenue charge to which they were subject immediately before such acquisition or such that, if they had been subject to an Inland Revenue charge immediately before such acquisition, they would have continued to be subject to it. 5.20.2 No shares in or assets of the Company are subject to any such power of sale, charge or mortgage as is mentioned in Section 212 Inheritance Tax Act 1984 and there are no circumstances which might lead to such a power arising.
Inheritance Tax. Neither the assets nor the shares of the Company are or may be subject to any charge by virtue of s.237 Inheritance Tax Act 1984 and no person has or may have the power under s.212 Inheritance Tax Xxx 0000 to raise any capital transfer tax or inheritance tax by sale or mortgage of, or a terminable charge on any of the Company's assets or shares.
Inheritance Tax. (i) Neither the Company nor any Subsidiary has: (A) made any transfer of value within sections 94 and 202 of IHTA 1984; or (B) received any value such that liability might arise under section 199 of IHTA 1984; or (C) been a party to associated operations in relation to a transfer of value as defined by section 268 of IHTA 1984. (ii) There is no unsatisfied liability to inheritance tax attached to, or attributable to, the Shares or any asset of the Company or any Subsidiary. None of them are subject to any HM Revenue & Customs charge as mentioned in section 237 and 238 of IHTA 1984. (iii) No asset owned by the Company or any Subsidiary, nor the Shares, are liable to be subject to any sale, mortgage or charge by virtue of section 212(l) of IHTA 1984.