Section 205: More than one person liable.

Inheritance Tax Act 1984 · 1984 c. 51View on legislation.gov.uk

Inheritance Tax Act 1984
- Section 204: Limitation of liability.
- Section 207: Conditional exemption, etc.

Part VII: LIABILITY

Except as otherwise provided, where under this Act two or more persons are liable for the same tax, each of them shall be liable for the whole of it.

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