Where proceedings are pending in any court for the administration of any property to the value of which any tax charged on the value transferred by a chargeable transfer is attributable, the court shall provide, out of any such property in the possession or control of the court, for the payment of any of the tax so attributable, or interest on it, which remains unpaid.
Section 232: Administration actions.
Inheritance Tax Act 1984 · 1984 c. 51View on legislation.gov.uk
Part VIII: ADMINISTRATION AND COLLECTION
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