105 Delivery of accounts
Finance Act 1999 (1999 c 16) | Legislation

105  Delivery of accounts

(1)     For subsection (3) of section 216 of the Inheritance Tax Act 1984 (delivery of accounts) there shall be substituted the following subsections—

“(3)     Subject to subsections (3A) and (3B) below, where an account is to be delivered by personal representatives (but not where it is to be delivered by a person who is an executor of the deceased only

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