Finance Act, 1989

Extension of section 35 (accountable persons) of Principal Act.

81.—(1) In the case of an inheritance taken on or before the date of death of the disponer, the disponer shall also be a person accountable for the payment of any amount of the tax for which the persons referred to in section 35 (1) of the Principal Act are made primarily accountable, and, subject to subsection (2), the Principal Act shall have effect as if such disponer were a person referred to in section 35 (2) (b) of that Act:

Provided that the disponer as such shall not be so accountable in the case where the date of the disposition was prior to the 1st day of May, 1989.

(2) The provisions of subsections (3) and (9) of section 35 of the Principal Act shall not apply to a disponer who is accountable for the payment of tax under subsection (1).