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. (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. 35.1 The Company is not 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 in the Company.
Inheritance Tax. (a) 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. 14.1 Neither the assets nor the shares of the Company or any Subsidiary are or may be subject to any charge by virtue of section 237 Inheritance Tax Xxx 0000, no person has or may have the power under section 212 Inheritance Tax Act 1984 to raise inheritance tax by sale or mortgage of, or a terminable charge on, the Company or any Subsidiary’s assets or shares and neither the Company nor any Subsidiary has made any transfer of value to which Part IV Inheritance Tax Xxx 0000 might apply.
Inheritance Tax. 16.1 The Company has not entered into any transaction which has or may give rise to a direct or indirect charge to inheritance tax.
Inheritance Tax. (i) The Company has not:
Inheritance Tax. 12.1 Neither the Company nor any Subsidiary has made any transfer of value within sections 94 and 202 of the IHTA 1984, nor has it received any value such that liability might arise under section 199 of the IHTA 1984, nor has it been a party to associated operations in relation to a transfer of value as defined by section 268 of the IHTA 1984.
Inheritance Tax. 20.1 So far as the Warrantors are aware the Company is not and will not become liable to be assessed to Inheritance Tax as donor or donee of any gift or as a 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.
