Inheritance Tax Act 1984, Section 209 is up to date with all changes known to be in force on or before 05 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
(1)A person shall not be liable under section 200(1)(a) above for tax attributable to the value of any heritable property in Scotland which is vested in him as executor in the circumstances and for the purposes mentioned in subsection (1) or (2) of section 18 of the M1Succession (Scotland) Act 1964.
(2)The persons liable for tax chargeable under section 147(4) above are the person who claims legitim [F1or rights under section 131 of the Civil Partnership Act 2004] and any person mentioned in section 200(1)(c) above.
(3)Section 200(1)(a) shall not apply in relation to tax chargeable under section 147(4) above, but section 204(1) shall apply in relation to the person who claims legitim [F1or rights under section 131 of the Civil Partnership Act 2004] as it applies in relation to the personal representatives of a deceased person.
Textual Amendments
F1Words in s. 209(2)(3) inserted (5.12.2005) by The Tax and Civil Partnership Regulations 2005 (S.I. 2005/3229), regs. 1(1), 37
Marginal Citations
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