There are currently no known outstanding effects for the Finance Act 2012, Cross Heading: Repayments.
24U.K.Nothing in this Part entitles any person to a repayment or refund of tax, save for any repayment to which a person may be entitled as a result of paragraph 23 if the credit allowable under that paragraph exceeds the inheritance tax due from the person on the value transferred by the chargeable transfer.
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