No grant shall be made, and no grant made outside the United Kingdom shall be resealed, except—
on the production of information or documents under regulations under section 256(1)(aa) of the Inheritance Tax Act 1984 (excepted estates); or
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 either—
that the inheritance tax payable on the delivery of the account has been paid; or
that no such tax is so payable.
Arrangements may be made between the President of the Family Division and the Commissioners providing for the purposes of subsection (1)(b) 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 the Capital Transfer Tax Act 1984.
In this section and the following section, "the Commissioners" means the Commissioners of Inland Revenue
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