Inheritance Tax Act 1984

256 Regulations about accounts, etc. U.K.

(1) The Board may make regulations—

(a) dispensing with the delivery of accounts under section 216 above in such cases as may be specified in the regulations;

(b) discharging, subject to such restrictions as may be so specified, property from an Inland Revenue charge and persons from further claims for tax in cases other than those mentioned in section 239 above;

(c) requiring information to be furnished to the Board, in such circumstances as may be so specified, by persons who have not delivered accounts under section 216 above or who have produced documents other than an account or inventory in pursuance of arrangements made under the enactments mentioned in subsection (2) below;

(d) modifying section 264(8) below in cases where the delivery of an account has been dispensed with under the regulations.

(2) The enactments referred to in subsection (1)(c) above are section 109(2) of the M1 Supreme Court Act 1981, the proviso to section 42 of the M2 Probate and Legacy Duties Act 1808 and Article 20 of the M3 Administration of Estates (Northern Ireland) Order 1979.

(3) Regulations under this section may contain such supplementary or incidental provisions as the Board think fit.

(4) The power to make regulations under this section shall be exercisable by statutory instrument, which shall be subject to annulment in pursuance of a resolution of the House of Commons.

Marginal Citations

M1 1981 c.54;

M2 1808 c.149;

M3 S.I. 1979/1575 (N.I. 14).