Payment of inheritance tax
This section has no associated Explanatory Memorandum
26.—(1) This rule applies where a person who is entitled to a fund in court and subject to an order of the Court of Protection dies.
(2) The Accountant General shall make a payment from the fund in court of the deceased to Her Majesty’s Revenue and Customs in respect of all or part of the inheritance tax due on the deceased’s estate if provided with:
(a)the completed relevant form from Her Majesty’s Revenue and Customs; and
(b)a written request from:
(i)an executor of the deceased’s estate; or
(ii)a person who appears to have a prior right to a grant of letters of administration of the estate if the deceased died intestate.