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Senior Courts Act 1981
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Changes over time for: Section 109
Version Superseded: 01/11/2004
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- 01/02/1991- Amendment
- 01/10/1997
Point in time - 01/11/2004- Amendment
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109 Refusal of grant where capital transfer tax unpaid.E+W
(1)Subject to subsections (2) and (3), no grant shall be made, and no grant made outside the United Kingdom shall be resealed, except on the production of an account prepared in pursuance of [F1the Capital Transfer Tax Act 1984] showing by means of such receipt or certification as may be prescribed by the Commissioners of Inland Revenue (in this and the following section referred to as “the Commissioners”) either—
(a)that the capital transfer tax payable on the delivery of the account has been paid; or
(b)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 this section 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 [F1the Capital Transfer Tax Act 1984].
(3)Nothing in subsection (1) applies in relation to a case where the delivery of the account required by that Part of that Act has for the time being been dispensed with by any regulations under [F2section 256(1) of the Capital Transfer Act 1984].
Textual Amendments
F1Words substituted by Capital Transfer Tax Act 1984 (c. 51, SIF 65), s. 276, Sch. 8 para. 20(a)
F2Words substituted by Capital Transfer Tax Act 1984 (c. 51, SIF 65), s. 276, Sch. 8 para. 20(b)
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