IHTM30461 - Limitation of liability by lapse of time: statutory provisions
The provisions dealing expressly with the effect of lapse of time on a person’s liability are
- IHTA84/S240 (2) and (3) prevents proceedings for the recovery of additional tax in specified circumstances (IHTM30462)
- IHTA84/S238 (2) deals with the release, by lapse of time, from the HMRC charge of property disposed of to a purchaser (IHTM30464).
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