Certain amounts of inheritance taxU.K.
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.
11U.K.In the case of an amount which is repayable on a claim under section 146(2) or 150 of IHTA 1984, the repayment interest start date is the date on which the claim is made.
12U.K.In the case of an amount which is repayable under section 147(2) of IHTA 1984, the repayment interest start date is the date on which the tax was paid.