Related Commentary  Related CasesRelated HMRC Manuals

190(1)  In this Chapter–

the appropriate person” , in relation to any interest in land comprised in a person’s estate immediately before his death, means the person liable for capital transfer tax attributable to the value of that interest or, if there is more than one such person and one of them is in fact paying the tax, that person;

interest in land”  does not include any estate, interest or right by way of mortgage or other security;

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