200 Appeals: questions as to value of land.U.K.
(1)In section 222 of the Inheritance Tax Act 1984 (appeals against determinations) for subsection (4) there shall be substituted the following subsections—
“(4)An appeal on any question as to the value of land in the United Kingdom may be to the appropriate tribunal.
(4A)If and so far as the question in dispute on any appeal under this section to the Special Commissioners or the High Court is a question as to the value of land in the United Kingdom, the question shall be determined on a reference to the appropriate tribunal.
(4B)In this section “the appropriate tribunal” means—
(a)where the land is in England or Wales, the Lands Tribunal;
(b)where the land is in Scotland, the Lands Tribunal for Scotland;
(c)where the land is in Northern Ireland, the Lands Tribunal for Northern Ireland.”
(2)In section 242 of that Act (recovery of tax) in subsection (3) for the words “subsection (4)” there shall be substituted the words “ subsections (4) to (4B) ”.
(3)This section shall apply in relation to any appeal which—
(a)is made on or after the day on which this Act is passed, or
(b)is made, but has not begun to be heard, before that day.