Changes in shareholdings: date of death value for the whole of a new holding
The date of death value of the whole of a new holding which results from a transaction under IHTA84/S183 is
- the value on death of the original holding
- the amount of any consideration, other than of the nature described in IHTA84/S183 (4), given in connection with the transaction.The value on death of the particular investments sold is determined by the formula (
IHTM34133) in IHTA84/S183 (5).