Related Commentary  Related CasesRelated HMRC Manuals

216(1)  Except as otherwise provided by this section or by regulations under section 256 below, the personal representatives of a deceased person and every person who–

(a)is liable as transferor for tax on the value transferred by a chargeable transfer, or would be so liable if tax were chargeable on that value, or

(b)is liable as trustee of a settlement for tax on the value transferred by a transfer of value, or would be so liable if tax were chargeable on that value, or

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