On the application of any person1 liable to pay inheritance tax or interest thereon, the Commissioners for Her Majesty's Revenue and Customs2 may, if they think fit and the Secretary of State or, in relation to Wales, the Welsh Ministers3 agree, accept in satisfaction of the whole or any part of it any such land4 as may be agreed upon between the Commissioners and the person liable to pay tax5. These provisions also apply to
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