Search Legislation

Inheritance Tax Act 1984

 Help about what version

What Version

 Help about advanced features

Advanced Features

 Help about opening options

Opening OptionsExpand opening options

Changes over time for: Section 243

 Help about opening options

Alternative versions:

Changes to legislation:

Inheritance Tax Act 1984, Section 243 is up to date with all changes known to be in force on or before 08 March 2025. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations. Help about Changes to Legislation

243 Scotland: recovery of tax in sheriff court. U.K.

In Scotland, tax and interest on tax may, without prejudice to any other remedy, and if the amount of the tax and interest does not exceed the sum for the time being specified in section 35(1)(a) of the M1Sheriff Courts (Scotland) Act 1971, be sued for and recovered in the sheriff court.

Modifications etc. (not altering text)

C1 See Part II, Other Legislation.

Marginal Citations

Back to top

Options/Help

You have chosen to open The Whole Act without Schedules

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act without Schedules as a PDF

The Whole Act without Schedules you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?