294 Grant of probate
Finance Act 2004 (2004 c 12) | Legislation

294  Grant of probate

(1)     In section 109 of the Supreme Court Act 1981 (c 54) (refusal of grant of probate where inheritance tax unpaid)—

(a)     for subsection (1) substitute—

“(1)     No grant shall be made, and no grant made outside the United Kingdom shall be resealed, except—

(a)     on the production of information or documents under regulations under section 256(1)(aa) of the Inheritance Tax Act 1984 (excepted estates); or

(b)     on the production of an account prepared in pursuance of that Act showing by means of such receipt or certification as may be prescribed by the Commissioners either—

(i)     that the inheritance tax payable on the delivery of

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