Section 175A Discharge of liabilities after deathF1

it is discharged on or after death, out of the estate or from excluded property owned by the person immediately before death, in money or money's worth, and

it is not otherwise prevented, under any provision of this Act, from being taken into account.

there is a real commercial reason for the liability or the part not being discharged,

securing a tax advantage is not the main purpose, or one of the main purposes, of leaving the liability or part undischarged, and

the liability or the part is not otherwise prevented, under any provision of this Act, from being taken into account.

the liability is to a person dealing at arm's length, or

if the liability were to a person dealing at arm's length, that person would not require the liability to be discharged.

a relief from tax or increased relief from tax,

a repayment of tax or increased repayment of tax,

the avoidance, reduction or delay of a charge to tax or an assessment to tax, or

the avoidance of a possible assessment to tax or determination in respect of tax.

any part of the liability that is attributable as mentioned in section 162A(1) or (5) is, so far possible, taken to be discharged first,

any part of the liability that is attributable as mentioned in section 162AA(1) is, so far as possible, taken to be discharged only after any part of the liability within paragraph (a) is discharged,

any part of the liability that is attributable as mentioned in section 162B(1)(b), (3)(b) or (5)(c) is, so far as possible, taken to be discharged only after any F3parts of the liability within paragraph F4(a) or (aa) are discharged, and

the liability so far as it is not attributable as mentioned in F5any of paragraphs (a) to (b) is, so far as possible, taken to be discharged only after any parts of the liability within F6any of those paragraphs are discharged.