239 Certificates of discharge
Inheritance Tax Act 1984 (1984 c 51) | Legislation

Certificates of discharge

239  Certificates of discharge

(1)     Where application is made to the Board by a person liable for any tax on the value transferred by a chargeable transfer which is attributable to the value of property specified in the application, the Board, on being satisfied that the tax so attributable has been or will be paid, may give a certificate to that effect, and shall do so if the chargeable transfer is one made on death or the transferor has died.

(2)     Where tax is or may be chargeable on the value transferred by a transfer of value and—

(a)     application is made to the Board after the expiration of two years from the transfer (or, if the Board think fit to entertain the application, at an earlier time) by a person who is or might be liable

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