190 Preliminary
Inheritance Tax Act 1984 (1984 c 51) | Legislation

Chapter IV
Sale of Land from Deceased's Estate

190 Ìý±Ê°ù±ð±ô¾±³¾¾±²Ô²¹°ù²â

(1)     In this Chapter—

“the appropriate personâ€, in relation to any interest in land comprised in a person's estate immediately before his death, means the person liable for inheritance tax attributable to the value of that interest or, if there is more than one such person and one of them is in fact paying the tax, that person;

“interest in land†does not include any estate, interest or right by way of

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