Related Commentary  Related HMRC Manuals

239(1)  Where application is made to the Board by a person liable for any tax on the value transferred by a chargeable transfer which is attributable to the value of property specified in the application, the Board, on being satisfied that the tax so attributable has been or will be paid, may give a certificate to that effect, and shall do so if the chargeable transfer is one made on death or the transferor has died.

239(2)  Where tax is or may be chargeable on the value transferred by a transfer of value and–

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