14 July 2011
Categories:
Legislation
This Order provides for payments which the Treasury authorises in cases where persons have been adversely affected by maladministration in the regulation before December 2001 of the Equitable Life Assurance Society to be disregarded for the purposes of liability to capital gains tax, corporation tax or income tax.
For inheritance tax an authorised payment will not be treated as part of the estate of a deceased person who passed away before the payment was made.
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