# Finance (No. 2) Act 2017, Paragraph 10


(1) Sub-paragraphs (2) and (3) apply if an amount of inheritance tax—
(a) would not be charged but for the amendments made by this Schedule, or
(b) is, because of those amendments, greater than it would otherwise have been.
(2) Section 233 of IHTA 1984 (interest on unpaid inheritance tax) applies in relation to the amount of inheritance tax as if the reference, in the closing words of subsection (1) of that section, to the end of the period mentioned in paragraph (a), (aa), (b) or (c) of that subsection were a reference to—
(a) the end of that period, or
(b) if later, the end of the month immediately following the month in which this Act is passed.
(3) Subsection (1) of section 234 of IHTA 1984 (cases where inheritance tax payable by instalments carries interest only from instalment dates) applies in relation to the amount of inheritance tax as if the reference, in the closing words of that subsection, to the date at which an instalment is payable were a reference to—
(a) the date at which the instalment is payable, or
(b) if later, the end of the month immediately following the month in which this Act is passed.

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Source: https://www.legislation.gov.uk/ukpga/2017/32/schedule/10/paragraph/10 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2017/schedule-10/paragraph-10
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.