Inheritance Tax. (a) The Company is not, and will not become, liable to be assessed to inheritance tax as donor or donee of any gift or transferor or transferee of value (actual or deemed) nor as a result of any disposition chargeable transfer or transfer of value (actual or deemed) made by or deemed to be made by any other person.
Inheritance Tax. No asset owned by the Company, nor the Sale Shares, is subject to any Inland Revenue charge as mentioned in sections 237 and 238 of the Inheritance Tax Axx 0000 or is liable to be subject to any sale, mortgage or charge by virtue of section 212(1) of Inheritance Tax Axx 0000.
Inheritance Tax. 23.5.1 No transfers of value and associated operations The Company has made no transfers of value within sections 94 and 202, ITA nor has the Company received a transfer of value such that liability might arise under section 199, ITA nor has the Company been party to associated operations in relation to a transfer of value as defined by section 268, ITA.
Inheritance Tax. 13.1 The Company is not liable, to be assessed to inheritance tax or any other Taxation as donor or donee of any gift, or transferor or transferee of value and as far as the Sellers are aware there are no other circumstances by reason of which any liability in respect of inheritance tax has arisen or could arise for the Company or any charge in relation to unpaid inheritance tax has arisen or could arise in respect of the assets of the Company or the Shares.
Inheritance Tax. Neither the assets nor the shares of the Company are or may be subject to any charge by virtue of section 237 of the Inheritance Tax Act 1984 and no person has or may have the ' power under section 212 of the Inheritance Tax Act 1984 to raise any capital transfer tax or inheritance tax by xxxx xx mortgage of, or a terminable charge on, any of the Company's assets or shares.
Inheritance Tax. (a) No Group Company is liable and there are no circumstances in existence as a result of which it may become liable, to be assessed to inheritance tax or any other Taxation as donor or donee of any gift, or transferor or transferee of value and there are no other circumstances by reason of which any liability in respect of inheritance tax has arisen or could arise to any Group Company.
Inheritance Tax. F.5.1 The Company has not entered into any transaction which has or may give rise to a direct or indirect charge to tax under the provisions of the Inheritance Tax Act 1984
Inheritance Tax. (i) The Company has not:
Inheritance Tax. 9.1 The Company has not made any transfers of value for the purposes of section 94 of IHTA.
Inheritance Tax. 16.1. No transfer of value (as defined in s.3 of the ITA (Transfers of Value)) has at any time been made by the Company.
