162 Liabilities
Inheritance Tax Act 1984 (1984 c 51) | Legislation

162 Ìý³¢¾±²¹²ú¾±±ô¾±³Ù¾±±ð²õ

(1)     A liability in respect of which there is a right to reimbursement shall be taken into account only to the extent (if any) that reimbursement cannot reasonably be expected to be obtained.

(2)     Subject to subsection (3) below, where a liability falls to be discharged after the time at which it is to be taken into account it shall be valued as at

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