sca81/s109.- Supreme Court Act 1981 Section 109 Refusal of grant where [inheritance tax

PART V

PROBATE CAUSES AND MATTERS

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109. - (1) Subject to subsections (2) and (3), no grant shall be made, and no grant made outside the United Kingdom shall be resealed, except on the production of an account prepared in pursuance of [the Inheritance Tax Act 1984 ² ] showing by means of such receipt or certification as may be prescribed by the Commissioners of Inland Revenue (in this and the following section referred to as "the Commissioners") either -

(a) that the [inheritance tax ¹ ] payable on the delivery of the account has been paid; or

(b) that no such tax is so payable.

(2) Arrangements may be made between the President of the Family Division and the Commissioners providing for the purposes of this section in such cases as may be specified in the arrangements that the receipt or certification of an account may be dispensed with or that some other document may be substituted for the account required by [the Inheritance Tax Act 1984 ² ].

(3) Nothing in subsection (1) applies in relation to a case where the delivery of the account required by that Part of that Act has for the time being been dispensed with by any regulations under section [256(1(a) of the Inheritance Tax Act 1984 ³ ].

1 See 1986 s.100(1) and (2) - for any liability to tax arising on and after 25 July 1986 any reference in the legislation to capital transfer tax has effect as a reference to inheritance tax.

2 Originally "Part III of the Finance Act 1975". Amended to "the Capital Transfer Tax Act 1984" by CTTA Sch. 8, para. 20(A) in relation to deaths on or after 1 January 1985, and by 1986 s.100(1), on and after 25 July 1986 the Capital Transfer Tax Act 1984 may be cited as the Inheritance Tax Act 1984.

3 Originally "94(1)(a) of the Finance Act 1980". Amended to "section 256(1)(a) of the Capital Transfer Tax Act 1984" by CTTA, Sch. 8, para. 20(B) in relation to deaths on or after 1 January 1985, and by 1986 s.100(1) on and after 25 July 1986 the Capital Transfer Tax Act 1984 may be cited as the Inheritance Tax Act 1984.