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