Inheritance Tax Act 1984

[F1 223I Interpretation of sections 223A to 223I U.K.

(1) In sections 223A to 223H—

(a) “matter in question” means the matter to which an appeal relates;

(b) a reference to a notification is a reference to a notification in writing.

(2) In sections 223A to 223H, a reference to the appellant includes a person acting on behalf of the appellant except in relation to—

(a) notification of HMRC's view under section 223B(2);

(b) notification by HMRC of an offer of review (and of their view of the matter) under section 223C;

(c) notification of the conclusions of a review under section 223E(6); and

(d) notification of the conclusions of a review under section 223E(9).

(3) But if a notification falling within any of the paragraphs of subsection (2) is given to the appellant, a copy of the notification may also be given to a person acting on behalf of the appellant.]

Textual Amendments

F1 Ss. 223A-223I inserted (1.4.2009) by The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 (S.I. 2009/56), art. 3(1), Sch. 1 para. 117