[8B Claims under section 8A]
Inheritance Tax Act 1984 (1984 c 51) | Legislation

[8B  Claims under section 8A]

[(1)     A claim under section 8A above may be made—

(a)     by the personal representatives of the survivor within the permitted period, or

(b)     (if no claim is so made) by any other person liable to the tax chargeable on the survivor's death within such later period as an officer of Revenue

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