Rule 18 Amendment of rule 26

In rule 26 (payment of inheritance tax), in paragraph (2), for “provided with:” to the end of the paragraph substitute—

“provided with either—

(a)

(i)

the completed relevant form from His Majesty’s Revenue and Customs; and

(ii)

a written request from—

(aa)

an executor of the deceased’s estate; or

(bb)

if the deceased died intestate, a person who appears to have a prior right to a grant of letters of administration of the estate; or

(b)

where rule 22A(1) applies—

(i)

an electronic copy of the completed relevant form from His Majesty’s Revenue and Customs; and

(i)

an electronic request from—

(aa)

an executor of the deceased’s estate; or

(bb)

if the deceased died intestate, a person who appears to have a prior right to a grant of letters of administration of the estate.”.