# The Court Funds (Amendment) Rules 2023, 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.”.

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Source: https://www.legislation.gov.uk/uksi/2023/987/rule/18 (the official version)
Page: https://openlegislation.uk/court-funds-amendment-rules-2023/rule-18
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.