{
  "url": "https://openlegislation.uk/court-funds-rules-2011/rule-26",
  "json_url": "https://openlegislation.uk/court-funds-rules-2011/rule-26.json",
  "legislation": "uksi/2011/1734",
  "legislation_title": "The Court Funds Rules 2011",
  "legislation_url": "https://openlegislation.uk/court-funds-rules-2011",
  "path": "rule/26",
  "kind": "rule",
  "number": "26",
  "heading": "Payment of inheritance tax",
  "text": "(1) This rule applies where a person who is entitled to a fund in court and subject to an order of the Court of Protection dies.\n(2) The Accountant General shall make a payment from the fund in court of the deceased to Her Majesty’s Revenue and Customs in respect of all or part of the inheritance tax due on the deceased’s estate if 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": "E+W",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Words in rule 26(2) substituted (27.10.2023) by The Court Funds (Amendment) Rules 2023 (S.I. 2023/987), rules 1(1), 18"
    },
    {
      "type": "I",
      "label": "I1",
      "text": "Rule 26 in force at 3.10.2011, see rule 1(1)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2011/1734/rule/26",
    "retrieved_at": "2026-10-29T02:01:39.847492+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."
}