135 Reorganisation of share capital, etc
Inheritance Tax Act 1984 (1984 c 51) | Legislation

135  Reorganisation of share capital, etc

(1)     This section has effect where the transferred property consists of shares in relation to which there occurs before the relevant date a transaction to which section [127 of the 1992 Act] applies or would apply but for section [134] of that Act, that is to say—

(a)     a reorganisation within the meaning of section [126(1)] of that Act,

(b)     the conversion of securities within the meaning of section [132] of that Act,

(c)     the issue by a company of shares in exchange for shares in

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