(1)This section applies to a loan to the personal representatives of a deceased person if the loan is used—
(a)in paying inheritance tax that meets the condition specified in subsection (2), or
(b)in repaying another loan to which this section applies.
(2)The condition is that the personal representatives are obliged to pay the tax under section 226(2) of IHTA 1984 (obligation of personal representatives to pay tax on delivery of their account).
(3)A written statement appearing to be from an officer of Revenue and Customs is sufficient evidence—
(a)of the amount of inheritance tax that meets the condition specified in subsection (2), and
(b)of any statements relevant to its calculation.
(4)In this section references to inheritance tax include interest payable on that tax.