Related Commentary  

294(1)  In section 109 of the Supreme Court Act 1981 (c. 54) (refusal of grant of probate where inheritance tax unpaid)–

(a)[substitutes SCA 1981, s. 109(1);]

(b)[amends SCA 1981, s. 109(2);]

(c)[inserts SCA 1981, s. 109(2A);]

(d)[omits SCA 1981, s. 109(3).]

294(2)  [Amends PLDA 1808, s. 42.]

294(3)  In Article 20 of the Administration of Estates (Northern Ireland) Order 1979 (S.I.1979/1575 (N.I.14)) (inheritance tax accounts)–

(a)for paragraph (1) substitute–

“(1)The High Court shall not make any grant, or reseal any grant made outside the United Kingdom, except–

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