OpenLegislation

Article 3

Original text. Later amendments are not shown.

(1)

This Order applies in respect of deaths occurring on or after 20th March 2003, and in respect of a death occurring before that date the Fees Order shall have effect as if this Order had not been made.

(2)

Paragraph (3) of this article applies where—

(a)

a fee or fees other than the fee prescribed by paragraph 3(2) of Schedule 1 to the Fees Order (“the special fee”) is paid on an application for a grant; and

(b)

the grant applied for is in respect of an estate exempt from inheritance tax by virtue of section 154 of the Inheritance Tax Act 1984.

(3)

Where this paragraph applies the Lord Chancellor shall upon receiving a written application refund the difference between the fee or fees actually paid and the special fee.