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Legislation
Inheritance Tax Act 1984

Crossheading General rules

  • Section 199 Dispositions by transferor.
  • Section 200 Transfer on death.
  • Section 201 Settled property.
  • Section 202 Close companies.
  • Section 203 Liability of spouse or civil partner.
  • Section 204 Limitation of liability.
  • Section 205 More than one person liable.
  1. General rules
  2. More than one person liable.

Section 205 | More than one person liable.

From legislation.gov.uk

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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