Inheritance Tax Act 1984 · 1984 c. 51View on legislation.gov.uk
Part VIII: ADMINISTRATION AND COLLECTION
Any repayment of an amount paid in excess of a liability for tax or for interest on tax shall carry interest from the date on which the payment was made until the order for repayment is issued at the rate applicable under section 178 of the Finance Act 1989.
Interest paid under this section shall not constitute income for any tax purposes.
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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.
