38(1)After section 156 of the [1925 c. 49.] Supreme Court of Judicature (Consolidation) Act 1925 there shall be inserted the following section:—
“156ACapital transfer tax accounts.
(1)Subject to subsection (2) of this section, the High Court shall not make any grant or reseal any grant made outside the United Kingdom except on the production of an account prepared in pursuance of Part III of the Finance Act 1975 showing by means of such receipt or certification as may be prescribed by the Commissioners of Inland Revenue either that the capital transfer tax payable on the delivery of the account has been paid or that no such tax is so payable.
(2)Arrangements may be made between the President of the Family Division and the Commissioners of Inland Revenue providing for the purposes of this section in such cases as may be specified in the arrangements that the receipt or certification of an account may be dispensed with or that some other document may be substituted for the account required by Part III of the Finance Act 1975.”
(2)In section 42 of the [1808 c. 149.] Probate and Legacy Duties Act 1808 after the words "as aforesaid", where they first occur, there shall be inserted the words "nor unless that inventory shows by means of such receipt or certification as may be prescribed by the Commissioners of Inland Revenue either that the capital transfer tax payable on the delivery of the inventory has been paid or that no capital transfer tax is so payable" ; and at the end there shall be inserted the following words—
“Provided that arrangements may be made between the Court of Session and the said Commissioners providing for the purposes of this section in such cases as may be specified that the said inventory shall be effective without such receipt or certification as aforesaid, or that some other document may be substituted for the inventory”.
(3)After section 99 of the [1857 c. 79.] Probates and Letters of Administration Act (Ireland) 1857 there shall be inserted the following section:—
“99ACapital transfer tax accounts.
(1)Subject to subsection (2) of this section, the High Court shall not make any grant or reseal any grant made outside the United Kingdom except on the production of an account prepared in pursuance of Part III of the Finance Act 1975 showing by means of such receipt or certification as may be prescribed by the Commissioners of Inland Revenue either that the capital transfer tax payable on the delivery of the account has been paid or that no such tax is so payable.
(2)Arrangements may be made between the Lord Chief Justice of Northern Ireland and the Commissioners of Inland Revenue providing for the purposes of this section in such cases as may be specified in the arrangements that the receipt or certification of an account may be dispensed with or that some other document may be substituted for the account required by Part III of the Finance Act 1975.”
(4)The sections inserted by sub-paragraphs (1) and (3) and the amendment made by sub-paragraph (2) above have effect in relation to grants and confirmations in respect of the estates of persons dying after the passing of this Act.