234 Interest on instalments
Inheritance Tax Act 1984 (1984 c 51) | Legislation

234  Interest on instalments

(1)     Where tax payable on the value transferred by a chargeable transfer—

(a)     is payable by instalments under section 227 above and is attributable to the value of any shares, securities, business or interest in a business, or to value treated as reduced under Chapter II of Part V of this Act, or

(b)     is payable by instalments under section 229 above,

it shall, for the purposes of any interest to be added to each instalment,

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