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AI Summary of 55. Payment of tax on certain assets by instalments.

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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 1 April 2005 - onwards
Version 2 of 2

55. Payment of tax on certain assets by instalments.

(1) In this section -

"agricultural property" has the meaning assigned to it by section 89;

"relevant business property" has the same meaning as it has in section 93, other than shares in or securities of a company (being shares or securities quoted on a recognised stock exchange) and without regard to sections 94 and 100(4).

(2) Where the whole or part of the tax which is due and payable in respect of a taxable gift or taxable inheritance is attributable to either or both agricultural property and relevant business property -

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