180 Effect of purchases
Inheritance Tax Act 1984 (1984 c 51) | Legislation

180  Effect of purchases

(1)     If a claim is made under this Chapter and, at any time during the period beginning on the date of the death in question and ending two months after the date of the last sale made as mentioned in section 179(1)(a) above, the person making the claim purchases any qualifying investments in the same capacity as that in which he makes the claim, the loss on sale of the investments to which the claim relates

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