187 Attribution of values to specific investments
Inheritance Tax Act 1984 (1984 c 51) | Legislation

187  Attribution of values to specific investments

(1)     This section shall have effect in determining the value for the purposes of this Act (and, accordingly, the market value for the purposes of capital gains tax under section [274 of the 1992 Act]) of any investment (in this section referred to as a “specific investment”) which is included among the investments to which a claim relates.

(2)     Subject to the following provisions of this section, the value of a specific investment shall be its sale value.

(3)     Subject to the following provisions of this section, in a case where the calculation of the loss on

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