Certain other amounts of inheritance taxU.K.
8U.K.An amount of inheritance tax which is underpaid in consequence of any of the following provisions—
(a)section 146(1) of IHTA 1984,
(b)section 19 of the Inheritance (Provision for Family and Dependants) Act 1975, or
(c)Article 21 of the Inheritance (Provision for Family and Dependants) (Northern Ireland) Order 1979,
does not carry late payment interest before the order mentioned in that provision is made.
9U.K.In the case of an amount which is payable under section 147(4) of IHTA 1984, the late payment interest start date is the day after the end of the period of 6 months beginning with the date of the testator's death.