Finance Act, 1993

Payment of tax.

116.—(1) The person applying for probate or letters of administration of the estate of the deceased shall—

(a) notwithstanding the provisions of section 36 (inserted by the Finance Act, 1989 ) or section 39 of the Principal Act, make, on a form provided by the Commissioners, an assessment of the tax arising on the death of the deceased by virtue of section 110 , and that assessment shall include the interest, if any, payable on the tax in accordance with paragraph (b) of section 117 , and shall be of such amount as to the best of the said person's knowledge, information and belief, ought to be charged, levied and paid, and the form on which the assessment is made shall accompany the Inland Revenue Affidavit which is required to be delivered to the Commissioners, and

(b) on delivering the Inland Revenue Affidavit to the Commissioners, duly pay the amount of such tax and interest,

and the Inland Revenue Affidavit and the form on which the assessment is made shall together, for the purpose of section 36 (2) of the Principal Act, be deemed, in relation to the tax arising by virtue of section 110 , to be a return delivered by a person primarily accountable.

(2) The provisions of section 36 (3) (b) of the Principal Act (inserted by the Finance Act, 1989 ) shall, with any necessary modifications, apply to any payment required by virtue of this section.