Commentary

I11.407 Recovery of IHT from another person where instalments available

IHT, trusts and estates

I11.407 Recovery of IHT from another person where instalments available

I11.407 Recovery of IHT from another person where instalments available

Where a person has paid IHT which he is entitled to recover from another person1 and which he could have paid by ten annual instalments2, he can recover the IHT only by the same instalments (with the same interest) as he himself could have paid, unless agreement is reached to the contrary3.

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