Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.
- AI tax research with linked legislation and Finance Act changes
- Commentary, official guidance, publications and training material
- Case law, appeals and tribunal decisions in one place
Inheritance Tax Act 1984 section 189
Date of sale or purchase
Section 189 establishes how the date of a sale or purchase of investments is determined for the purposes of the relief provisions in this chapter.
Access full legislation.And much more.
By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.