Point in time view as at 17/07/2013.
Finance Act 2009, Paragraph 10 is up to date with all changes known to be in force on or before 06 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.
10U.K.An amount of inheritance tax which is overpaid 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 repayment interest before the order mentioned in that provision is made.
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