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SCHEDULES

SCHEDULE 51U.K.Time limits for assessments, claims etc

Inheritance taxU.K.

10U.K.In section 191 (sale of land from deceased's estate: the relief), after subsection (1) insert—

(1A)A claim under this Chapter must be made not more than 4 years after the end of the period mentioned in subsection (1)(a).

Commencement Information

I1Sch. 51 para. 10 in force at 1.4.2011 for the purposes of the amendment made by that paragraph by S.I. 2010/867, art. 2(2)