TRUSTPOLITICS
M

Member

Speaking in the House of Commons on 11 March 2026

Debate

Finance (No. 2) Bill

Contribution

The new definition of inheritance tax ensures that the income tax deduction available for inheritance tax paid given by the new section 567B includes any accrued interest paid with the inheritance tax. The other definitions inserted by this amendment are defining terms used in Amendments 34 and 36 or are relocated from subsection (4), which is removed by Amendment 36.
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