# Inheritance Tax Act 1984, 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.

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Source: https://www.legislation.gov.uk/ukpga/1984/51/section/205 (the official version)
Page: https://openlegislation.uk/inheritance-tax-act-1984/section-205
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.