{
  "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-162C",
  "json_url": "https://openlegislation.uk/inheritance-tax-act-1984/section-162C.json",
  "legislation": "ukpga/1984/51",
  "legislation_title": "Inheritance Tax Act 1984",
  "legislation_url": "https://openlegislation.uk/inheritance-tax-act-1984",
  "path": "section/162C",
  "kind": "section",
  "number": "162C",
  "heading": "Sections 162A, 162AA and 162B: supplementary provision",
  "text": "(1) This section applies for the purposes of determining the extent to which a liability is attributable as mentioned in section 162A(1) or (5) , 162AA(1) or 162B(1)(b), (3)(b) or (5)(c).\n(1A) In a case in which the value of a person's estate immediately before death is to be determined, where a liability was discharged in part before that time—\n(a) any part of the liability that, at the time of discharge, was not attributable as mentioned in subsection (1) is, so far as possible, to be taken to have been discharged first,\n(b) any part of the liability that, at the time of discharge, was attributable as mentioned in section 162B(1)(b), (3)(b) or (5)(c) is, so far as possible, only to be taken to have been discharged after any part of the liability within paragraph (a) was discharged,\n(c) any part of the liability that, at the time of discharge, was attributable as mentioned in section 162AA(1) is, so far as possible, only to be taken to have been discharged after any parts of the liability within paragraph (a) or (b) were discharged, and\n(d) any part of the liability that, at the time of discharge, was attributable as mentioned in section 162A(1) or (5) is, so far as possible, only to be taken to have been discharged after any parts of the liability within paragraphs (a) to (c) were discharged.\n(2) In any other case, where a liability was discharged in part before the time in relation to which the question as to whether or how to take it into account arises—\n(a) any part of the liability that, at the time of discharge, was not attributable as mentioned in section 162A(1) or (5) or 162B(1)(b), (3)(b) or (5)(c) is, so far as possible, to be taken to have been discharged first,\n(b) any part of the liability that, at the time of discharge, was attributable as mentioned in section 162B(1)(b), (3)(b) or (5)(c) is, so far as possible, only to be taken to have been discharged after any part of the liability within paragraph (a) was discharged, and\n(c) any part of the liability that, at the time of discharge, was attributable as mentioned in section 162A(1) or (5) is, so far as possible, only to be taken to have been discharged after any parts of the liability within paragraph (a) or (b) were discharged.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Ss. 162A-162C inserted (with effect in accordance with Sch. 36 para. 5 of the amending Act) by Finance Act 2013 (c. 29), Sch. 36 para. 3"
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Word in s. 162C(1) inserted (with effect in accordance with Sch. 25 para. 3(8) of the amending Act) by Finance Act 2014 (c. 26), Sch. 25 para. 3(4)"
    },
    {
      "type": "F",
      "label": "F3",
      "text": "S. 162C(1A) inserted (with effect in accordance with Sch. 25 para. 3(8) of the amending Act) by Finance Act 2014 (c. 26), Sch. 25 para. 3(5)"
    },
    {
      "type": "F",
      "label": "F4",
      "text": "Words in s. 162C(2) substituted (with effect in accordance with Sch. 25 para. 3(8) of the amending Act) by Finance Act 2014 (c. 26), Sch. 25 para. 3(6)(a)"
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Words in s. 162C(2)(a) substituted (with effect in accordance with Sch. 25 para. 3(8) of the amending Act) by Finance Act 2014 (c. 26), Sch. 25 para. 3(6)(b)"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Word in s. 162C heading inserted (with effect in accordance with Sch. 25 para. 3(8) of the amending Act) by Finance Act 2014 (c. 26), Sch. 25 para. 3(3)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1984/51/section/162C",
    "retrieved_at": "2026-10-29T10:01:12.914001+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."
}