97 Transfers within group, etc
Inheritance Tax Act 1984 (1984 c 51) | Legislation

97  Transfers within group, etc

(1)     Where a close company (“the transferor company”) is a member, but not the [principal company], of a group and—

[(a)     there is—

(i)     a disposal of an asset by the transferor company, which is a disposal to which section 171(1) of the 1992 Act applies, or

(ii)     by virtue of an election under

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