Section 218A Instruments varying dispositions taking effect on deathF1
Where—
an instrument is made varying any of the dispositions of the property comprised in the estate of a deceased person immediately before his death,
the instrument contains a statement under subsection (2) of section 142 above, and
the variation results in additional tax being payable,
the relevant persons (within the meaning of that subsection) shall, within six months after the day on which the instrument is made, deliver a copy of it to the Board and notify them of the amount of the additional tax.
To the extent that any of the relevant persons comply with the requirements of this section, the others are discharged from the duty to comply with them.
Annotations
Textual amendments
- F1
S. 218A inserted (24.7.2002 with application as mentioned in s. 120(4) of the amending Act) by 2002 c. 23, s. 120(2)(4)
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.