(1)For the purposes of the preceding provisions of this Part of this Act, a notice under section 221 above specifying any determination which can no longer be varied or quashed on appeal shall be sufficient evidence of the matters determined.
(2)In any proceedings for the recovery of tax or interest on tax, a certificate by an officer of the Board—
(a)that the tax or interest is due, or
(b)that, to the best of his knowledge and belief, it has not been paid,
shall be sufficient evidence that the sum mentioned in the certificate is due or, as the case may be, unpaid; and a document purporting to be such a certificate shall be deemed to be such a certificate unless the contrary is proved.
Where any payment has been made and accepted in satisfaction of any liability for tax and on a view of the law then generally received or adopted in practice, any question whether too little or too much has been paid or what was the right amount of tax payable shall be determined on the same view, notwithstanding that it appears from a subsequent legal decision or otherwise that the view was or may have been wrong.
(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 M1Supreme Court Act 1981, the proviso to section 42 of the M2Probate and Legacy Duties Act 1808 and Article 20 of the M3Administration 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.
(1)All accounts and other documents required for the purposes of this Act shall be in such form and shall contain such particulars as may be prescribed by the Board.
(2)All accounts to be delivered to the Board under this Act shall be supported by such books, papers and other documents, and verified (whether on oath or otherwise) in such manner, as the Board may require.
(3)For the purposes of this Act, an account delivered to a probate registry pursuant to arrangements made between the President of the Family Division and the Board or delivered to the Probate and Matrimonial Office in Northern Ireland pursuant to arrangements made between the Lord Chancellor and the Board shall be treated as an account delivered to the Board.
A notice or other document which is to be served on a person under this Act may be delivered to him or left at his usual or last known place of residence or served by post, addressed to him at his usual or last known place of residence or his place of business or employment.
Section 16 of the M4Stamp Act 1891, section 56 of the M5Finance Act 1946 and section 27 of the M6Finance (No.2) Act (Northern Ireland) 1946 (inspection of public records and records of unit trusts) shall apply in relation to [F1inheritance tax] as they apply in relation to stamp duties.
Textual Amendments
F1 See Finance Act 1986 s. 100(1)and (2)—for any liability to tax arising on and after 25July 1986any reference in the legislation to capital transfer tax has effect as a reference to inheritance tax.
Marginal Citations
Sections 21, 22 and 35 of the M7Inland Revenue Regulation Act 1890 (proceedings for fines, etc.) shall not apply in relation to [F2inheritance tax].
Textual Amendments
F2 See Finance Act 1986 s. 100(1)and (2)—for any liability to tax arising on and after 25July 1986any reference in the legislation to capital transfer tax has effect as a reference to inheritance tax.
Marginal Citations
In the application of this Part of this Act to Scotland, references to an account required to be delivered to the Board by the personal representatives of a deceased person, however expressed, shall be construed as references to such an inventory or additional inventory as is mentioned in section 38 of the M8Probate and Legacy Duties Act 1808 which has been duly exhibited as required by that section.
Marginal Citations