There is an additional special requirement for sales of unquoted securities to come within IHTA 1984, s 10.
IHTA 1984, s 10(2) states that IHTA 1984, s 10(1) is not to apply to sales of unquoted shares or unquoted debentures1 unless it is shown that the sale was at a price freely negotiated at the time of the sale or at a price such as might
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