Examples of IHTA 1984 in a sentence
None of them are subject to any Inland Revenue charge as mentioned in sections 237 and 238 of IHTA 1984.
The Company is not liable for any Tax under section 199 (Dispositions by transferor) IHTA 1984.
None of them are subject to any HM Revenue & Customs charge as mentioned in section 237 and 238 of IHTA 1984.
The legislation makes it clear (Section 8A(3) IHTA 1984) that it is necessary to claim this relief.
It is considered that the provisions of IHTA 1984 section 10 would apply because paying interest at no more than the official rate is not intended to confer a benefit on any person and is required under the capital gains tax and income tax rules for the purpose of ensuring that the loan is deemed to be on arm’s length terms.
If any Property has been transferred to the Trust Fund by any close company (as defined in section 102(1) of IHTA 1984), and that disposition would have been a transfer of value but for section 13(1) of IHTA 1984, no part of that Property shall be applied for the benefit of any person falling within any of the categories specified in section 13(2) of IHTA 1984 (as modified by section 13(3) of IHTA 1984), except to the extent permitted by section 13(4) of IHTA 1984.
None of them are subject to any Inland Revenue charge as mentioned in section 237 and 238 of IHTA 1984.
None of them are subject to any HM Revenue & Customs charge as mentioned in Section 237 and 238 of IHTA 1984.
Neither the Company Shares nor any asset of the Company or any of its Subsidiaries is subject to any Inland Revenue charge as mentioned in sections 237 and 238 of IHTA 1984.
The Trustee and the Company shall procure that the Trust constitutes and remains part of an Employees' Share Scheme and a trust for the benefit of employees (as defined in section 86 of IHTA 1984).