# National Heritage Act 1980, Section 13: Acceptance of property in satisfaction of interest on tax.


(1) . . .
(2) References to estate duty in—
(a) the provisions mentioned in section 8(3) above; and
(b) section 32 of the Finance Act 1958 and section 5 of the Finance Act (Northern Ireland) 1958,
shall include references to interest payable under section 18 of the Finance Act 1896.
(3) Section 8 above shall have effect where by virtue of this section or section 230(1) or 231(2) of the Capital Transfer Tax Act 1984 property is accepted in satisfaction of interest as it has effect where property is accepted in satisfaction of capital transfer tax or estate duty and references in this Part of this Act to property accepted in satisfaction of tax shall be construed accordingly.

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Source: https://www.legislation.gov.uk/ukpga/1980/17/section/13 (the official version)
Page: https://openlegislation.uk/national-heritage-act-1980/section-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.