# Inheritance Tax Act 1984, Section 241: Overpayments.

Extent: E+W+S+N.I.

(1) If it is proved to the satisfaction of the Board that too much tax has been paid on the value transferred by a chargeable transfer or on so much of that value as is attributable to any property, the Board shall repay the excess unless the claim for repayment was made more than 4 years after the date on which the payment or last payment of the tax was made.
(2) References in this section to tax include references to interest on tax.

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Source: https://www.legislation.gov.uk/ukpga/1984/51/section/241 (the official version)
Page: https://openlegislation.uk/inheritance-tax-act-1984/section-241
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.