(1)In section 219 of the M1Inheritance Tax Act 1984 (power to require information), after subsection (1) there shall be inserted—
“(1A)A notice under this section is not to be given except with the consent of a Special Commissioner and the Commissioner is to give his consent only on being satisfied that in all the circumstances the Board are justified in proceeding under this section.”
(2)This section shall apply with respect to notices given on or after the day on which this Act is passed.
Marginal Citations