{
  "url": "https://openlegislation.uk/inheritance-tax-act-1984/section-236",
  "json_url": "https://openlegislation.uk/inheritance-tax-act-1984/section-236.json",
  "legislation": "ukpga/1984/51",
  "legislation_title": "Inheritance Tax Act 1984",
  "legislation_url": "https://openlegislation.uk/inheritance-tax-act-1984",
  "path": "section/236",
  "kind": "section",
  "number": "236",
  "heading": "Special cases.",
  "text": "(1) Section 233 above shall apply in relation to—\n(a) the amount by which tax chargeable on the value transferred by a chargeable transfer made within seven years of the transferor’s death exceeds what it would have been had the transferor died more than seven years after the transfer, . . .\n(b) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .\nas if the chargeable transfer had been made on the death of the transferor.\n(1A) Section 233 above shall apply in relation to the amount (if any) by which—\n(a) the tax chargeable on the value transferred by a chargeable transfer made under Chapter III of Part III of this Act within the period of seven years ending with the settlor’s death,\nexceeds\n(b) what that tax would have been had the settlor died more than seven years after the date of the transfer,\nas if the chargeable transfer had been made on the death of the settlor.\n(2) Tax overpaid or underpaid in consequence of—\n(a) section 146(1) above, or section 19(1) of the Inheritance (Provision for Family and Dependants) Act 1975, or\n(b) the corresponding provision of the Inheritance (Provision for Family and Dependants) (Northern Ireland) Order 1979,\nshall not carry interest for any period before the order there mentioned is made.\n(3) Tax repayable on a claim under section 146(2), . . . or 150 above shall carry interest (which shall not constitute income for any tax purposes) at the rate applicable under section 178 of the Finance Act 1989 from the date on which the claim is made.\n(4) Tax repayable under section 147(2) above shall carry interest (which shall not constitute income for any tax purposes) at the rate applicable under section 178 of the Finance Act 1989 from the date on which the tax was paid; and tax charged by virtue of section 147(4) above shall carry interest at that rate from the end of the period mentioned in section 233(1)(b) above.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Finance Act 1986 Sch. 19, para. 33(1),with effect from 18March 1986.Originally“three years”."
    },
    {
      "type": "F",
      "label": "F2",
      "text": "Repealed by Finance Act 1988 s. 148and Sch. 14, Part X,with effect from 15March 1988."
    },
    {
      "type": "F",
      "label": "F3",
      "text": "Finance Act 1986 Sch. 19, para. 33(2),with effect from 18March 1986."
    },
    {
      "type": "F",
      "label": "F4",
      "text": "“149” repealed by Finance Act 1986 Sch. 23, Part X,with effect from 18March 1986."
    },
    {
      "type": "F",
      "label": "F5",
      "text": "Finance Act 1989 s. 179(1)(e).Originally“rate for the time being applicable under section 233(2)(b) above.”"
    },
    {
      "type": "F",
      "label": "F6",
      "text": "Finance Act 1989 s. 179(1)(e).Originally“rate for the time being applicable under section 233(2)(a) above.”"
    },
    {
      "type": "F",
      "label": "F7",
      "text": "Finance Act 1989 s. 179(3).Originally“as if section 233(1)(b) above had applied.”"
    },
    {
      "type": "M",
      "label": "M1",
      "text": "1975 c.63."
    },
    {
      "type": "M",
      "label": "M2",
      "text": "S.I. 1979/924 (N.I.8)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1984/51/section/236",
    "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."
}