PART IIIPOWERS AND PROCEDURE OF COURTS
Procedure in relation to representation
Capital transfer tax accounts20
F11
The High Court shall not make any grant, or reseal any grant made outside the United Kingdom, 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 of Inland Revenue 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 theF2 Lord Chancellor and the Commissioners of Inland Revenue providing for the purposes ofF1 paragraph (1)(b) that, in such cases as may be specified in the arrangements, the receipt or certification of an account may be dispensed with or that some other document may be substituted for the account required by Part III of the Finance Act 1975 [1975 c.7] .
F33
This Article has effect only in relation to the estates of persons dying after 12th March 1975.