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Where estate duty or capital transfer tax falls to be repaid as a result of a variation order having been pronounced—
(a)the court which pronounced the variation order may order the duty or tax to be repaid to the person entitled to receive repayment;
(b)nothing in this Act shall affect the obligation of any person to whom the duty or tax is repaid to account for the amount of the duty or tax to any other person.
Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.
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