Where a person has paid to the Commissioners for Her Majesty's Revenue and Customs any inheritance tax which is or might at his option have been payable by instalments1 and he is entitled to recover the whole or part of it from another person, that other person, unless otherwise agreed between them, is entitled to refund the tax or that part by the same instalments (with the same interest thereon) as those by which it might have been paid to the Commissioners
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