183 Changes in holdings
Inheritance Tax Act 1984 (1984 c 51) | Legislation

183  Changes in holdings

(1)     This section applies in any case where, within the period of twelve months immediately following the date of the death in question, there occurs in relation to any qualifying investments comprised in the deceased's estate immediately before his death (in this section referred to as “the original holding”) a transaction to which [127 of the 1992 Act] applies, that is to say—

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

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

(c)     the issue by a company of shares or debentures in exchange for shares in or debentures of another company in such circumstances that section [135] of that Act applies; or

(d)     the issue by a company of shares or debentures under such an arrangement as

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