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In relation to the estate of any person dying on or after 17 July 2013, IHTA 1984, s 175A(1) provides that a liability may be taken into account to the extent that it is discharged on or after the death out of the estate, or from excluded property owned by the deceased person immediately before his death, and is not otherwise prevented under any provision of IHTA 1984 from being taken into account. For further information on the deduction of liabilities generally see I4.141 and I3.231.

This is worded in positive terms, but has the negative purpose of disallowing as a deduction liabilities not discharged out of the deceased's estate. However, because it is positively worded, there is a question whether it cancels out the disallowance of liabilities to persons possessing assets derived from the deceased, or in connection with life insurance, which are contained in FA 1986, s 103 (see I4.147 and I4.151–I4.154), and not in IHTA 1984. FA 1986 is construed as one with IHTA 1984¹, but that is