{
  "url": "https://openlegislation.uk/court-funds-amendment-rules-2023/rule-18",
  "json_url": "https://openlegislation.uk/court-funds-amendment-rules-2023/rule-18.json",
  "legislation": "uksi/2023/987",
  "legislation_title": "The Court Funds (Amendment) Rules 2023",
  "legislation_url": "https://openlegislation.uk/court-funds-amendment-rules-2023",
  "path": "rule/18",
  "kind": "rule",
  "number": "18",
  "heading": "Amendment of rule 26",
  "text": "In rule 26 (payment of inheritance tax), in paragraph (2), for “provided with:” to the end of the paragraph substitute—\n“provided with either—\n(a) (i) the completed relevant form from His Majesty’s Revenue and Customs; and\n(ii) a written request from—\n(aa) an executor of the deceased’s estate; or\n(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\n(b) where rule 22A(1) applies—\n(i) an electronic copy of the completed relevant form from His Majesty’s Revenue and Customs; and\n(i) an electronic request from—\n(aa) an executor of the deceased’s estate; or\n(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.”.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2023/987/rule/18",
    "retrieved_at": "2026-10-28T21:40:47.541238+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}