»Ê¹ÚÌåÓýapp

»Ê¹ÚÌåÓýapp remaining four categories of qualifying property are concerned with shares and securities. Of the four categories, only the first, control holdings (IHTM30217), makes instalments available for quoted securities. »Ê¹ÚÌåÓýapp remaining three categories are confined to unquoted shares or securities (IHTM30216).

As many unquoted shares or securities will qualify for Business Relief (IHTM25131) at 100%, you are unlikely to have to consider these instructions very often.