216 Delivery of accounts
Inheritance Tax Act 1984 (1984 c 51) | Legislation

Accounts and information

216  Delivery of accounts

(1)     Except as otherwise provided by this section or by regulations under section 256 below, the personal representatives of a deceased person and every person who—

(a)     is liable as transferor for tax on the value transferred by a chargeable transfer, or would be so liable if tax were chargeable on that value, or

(b)     is liable as trustee of a settlement for tax on the value transferred by a transfer of value, or would be so liable if tax were chargeable on that value, or

[(bb)     is liable under section 199(1)(b) above for tax on the value transferred by a potentially exempt transfer which proves to be a chargeable transfer, or would be so liable if tax were chargeable on that value, or

(bc)     is liable under section 200(1)(c) above for tax on the value transferred by a chargeable transfer made on death, so far as the tax is attributable to the value of property which, apart from section 102(3) of the Finance Act 1986, would not form part of the deceased's estate, or would be so liable if tax were chargeable on the value transferred on the death, or]

[(bca)     . . .]

[(bd)

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