Inheritance Tax Act 1984 (c. 51)

PART VIII U.K. ADMINISTRATION AND COLLECTION

Determinations [F1 , reviews] and appeals U.K.

Textual Amendments

F1 S. 221: words in preceding cross-heading 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. 114

[F2 224 Determination of appeal by tribunal. U.K.

If an appeal is notified to the tribunal, the tribunal must confirm the determination appealed against (or that determination as varied on a review under section 223E) unless the tribunal is satisfied that it ought to be varied (or further varied) or quashed.]

Textual Amendments

F2 S. 224 substituted (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. 118