[162C Sections 162A[, 162AA] and 162B: supplementary provision]
Inheritance Tax Act 1984 (1984 c 51) | Legislation

[162C  Sections 162A[, 162AA] and 162B: supplementary provision]

[(1)     This section applies for the purposes of determining the extent to which a liability is attributable as mentioned in section 162A(1) or (5)[, 162AA(1)] or 162B(1)(b), (3)(b) or (5)(c).

[(1A)     In a case in which the value of a person's estate immediately before death is to be determined, where a liability was discharged in part before that time—

(a)     any part of the liability that, at the time of discharge, was not attributable as mentioned in subsection (1) is, so far as possible, to be taken to have

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