OpenLegislation

Regulation 9 Discharge of persons and property from tax

Changes not yet applied. Later legislation changes this provision in ways not yet written into the text below:

Regulation 9 shall not discharge any person from tax in the case of fraud or failure to disclose material facts and shall not affect any tax that may be payable if further property is later shown to form part of the estate and, in consequence of that property, the estate is not an excepted estate.