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Senior Courts Act 1981
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Changes to legislation:
Senior Courts Act 1981, Section 109 is up to date with all changes known to be in force on or before 28 December 2024. 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.
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Changes and effects yet to be applied to Section 109:
- s. 31(3)(a) word inserted by 2015 c. 2 s. 85(1)(a)
- s. 31(3)(a) word inserted by 2015 c. 2 s. 85(1)(a)
- s. 31(3)(b) and word inserted by 2015 c. 2 s. 85(1)(b)
- s. 31(3)(b) and word inserted by 2015 c. 2 s. 85(1)(b)
- s. 31(3A)(3B) inserted by 2015 c. 2 s. 85(2)
- s. 31(3A)(3B) inserted by 2015 c. 2 s. 85(2)
Changes and effects yet to be applied to the whole Act associated Parts and Chapters:
Whole provisions yet to be inserted into this Act (including any effects on those provisions):
- s. 31(3)(a) word inserted by 2015 c. 2 s. 85(1)(a)
- s. 31(3)(a) word inserted by 2015 c. 2 s. 85(1)(a)
- s. 31(3)(b) and word inserted by 2015 c. 2 s. 85(1)(b)
- s. 31(3)(b) and word inserted by 2015 c. 2 s. 85(1)(b)
- s. 31(3A)(3B) inserted by 2015 c. 2 s. 85(2)
- s. 31(3A)(3B) inserted by 2015 c. 2 s. 85(2)
109 Refusal of grant where capital transfer tax unpaid.E+W
[F1(1)No grant shall be made, and no grant made outside the United Kingdom shall be resealed, except—
(a)on the production of information or documents under regulations under section 256(1)(aa) of the Inheritance Tax Act 1984 (excepted estates); or
(b)on the production of an account prepared in pursuance of that Act showing by means of such receipt or certification as may be prescribed by the Commissioners either—
(i)that the inheritance tax payable on the delivery of the account has been paid; or
(ii)that no such tax is so payable.]
(2)Arrangements may be made between the President of the Family Division and the Commissioners providing for the purposes of [F2subsection (1)(b)] in such cases as may be specified in the arrangements that the receipt of certification of an account may be dispensed with or that some other document may be substituted for the account required by [F3the Capital Transfer Tax Act 1984].
[F4(2A)In this section and the following section, “the Commissioners” means the Commissioners of Inland Revenue]
(3)F5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1S. 109(1) substituted (1.11.2004) by Finance Act 2004 (c. 12), s. 294(1)(a)(4); S.I. 2004/2571, art. 2
F2Words in s. 109(2) substituted (1.11.2004) by Finance Act 2004 (c. 12), s. 294(1)(b)(4); S.I. 2004/2571, art. 2
F3Words substituted by Capital Transfer Tax Act 1984 (c. 51, SIF 65), s. 276, Sch. 8 para. 20(a)
F4S. 109(2A) inserted (1.11.2004) by Finance Act 2004 (c. 12), s. 294(1)(c)(4); S.I. 2004/2571, art. 2
F5S. 109(3) repealed (1.11.2004) by Finance Act 2004 (c. 12), ss. 294(1)(d)(4), 326, Sch. 42 Pt. 4 Note 1; S.I. 2004/2571, art. 2
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