Skip to content
Solved
SearchBrowse
Sign in

Contents

Legislation
Inheritance Tax Act 1984

Crossheading Payment

  • Section 226 Payment: general rules.
  • Section 226A Tax on notional pension property: withholding of benefits
  • Section 226B Tax on notional pension property: direct payment by scheme administrator
  • Section 227 Payment by instalments—land, shares and businesses.
  • Section 228 Shares, etc. within section 227.
  • Section 229 Payment by instalments—woodlands.
  • Section 230 Acceptance of property in satisfaction of tax.
  • Section 231 Powers to transfer property in satisfaction of tax.
  • Section 232 Administration actions.
  1. Payment
  2. Payment by instalments—woodlands.

Section 229 | Payment by instalments—woodlands.

From legislation.gov.uk

Tax chargeable on such a chargeable transfer as is mentioned in section 129 above may, if the person paying the tax by notice in writing to the Board so elects, be paid by ten equal yearly instalments, of which the first shall be payable six months after the end of the month in which the transfer is made.

PreviousNext
PrivacyTerms