IHTM30461 - Limitation of liability
by lapse of time: statutory provisions
The provisions dealing expressly with the effect of lapse of
time on a person's liability are
- IHTA84/S240 (2) and (3) prevents
proceedings for the recovery of additional tax in specified
circumstances (
IHTM30462)
- IHTA84/S238 (2) deals with the release, by
lapse of time, from the HMRC charge of property disposed of to a
purchaser (
IHTM30464).
