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The restriction is based on the ratio of the cost of the purchases of qualifying investments (IHTM34131) to the aggregate sale value, IHTA84/S180 (1). The formula used to calculate the restriction is

(Aggregate value of the relevant purchases 梅 Aggregate value of sales) 脳 loss

The restriction is deducted from the loss that would otherwise be due.

Example

Sam鈥檚 estate includes shares that have a date of death value of 拢12,000.聽 The executor sells them within twelve months for 拢9,000.聽 Under normal circumstances the loss would be 拢3,000.聽 But within two months of the last sale the executor purchases other qualifying shares for 拢5,000.聽 The loss relief is reduced by

(拢5,000 梅 拢9,000) 脳 拢3,000 = 拢1,667

The net loss is now 拢3,000 - 拢1,667 = 拢1,333

If the aggregate value of the purchases equals or exceeds the aggregate values of the sales, no relief will be available.