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Legislation

Inheritance Tax Act 1984

Crossheading Interest

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Section 233 Interest on unpaid tax.
Section 234 Interest on instalments.
Section 235 Interest on overpaid tax.
Section 236 Special cases.

PART VIII ADMINISTRATION AND COLLECTION
Crossheading Interest

Crossheading Interest

From legislation.gov.uk

Contents

Section 233 Interest on unpaid tax.
Section 234 Interest on instalments.
Section 235 Interest on overpaid tax.
Section 236 Special cases.