202 Close companies
Inheritance Tax Act 1984 (1984 c 51) | Legislation

202  Close companies

(1)     The persons liable for tax chargeable by virtue of section 94(1) or section 99(2) above are—

(a)     the company making the transfer of value concerned, and

(b)     so far as the tax remains unpaid after it ought to have been paid, the persons to whom

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