[240A Underpayments: supplementary]
Inheritance Tax Act 1984 (1984 c 51) | Legislation

[240A  Underpayments: supplementary]

[(1)     This section applies for the purposes of section 240.

(2)     A loss of tax is brought about carelessly by a person if the person fails to take reasonable care to avoid bringing about that loss.

(3)

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