Section 205 More than one person liable.
Except as otherwise provided, where under this Act two or more persons are liable for the same tax, each of them shall be liable for the whole of it.
Notes on the whole Act
Textual amendments
- F1
By Finance Act 1986 s. 100(1), on and after 25 July 1986 the Capital Transfer Tax Act 1984 may be cited as the Inheritance Tax Act 1984.