SCHEDULES

SCHEDULE 18Serial tax avoidance

PART 7Supplemental

Inheritance tax

56

1

In the case of inheritance tax, each of the following is treated as a return for the purposes of this Schedule—

a

an account delivered by a person under section 216 or 217 of IHTA 1984 (including an account delivered in accordance with regulations under section 256 of that Act);

b

a statement or declaration which amends or is otherwise connected with such an account produced by the person who delivered the account;

c

information or a document provided by a person in accordance with regulations under section 256 of that Act;

and such a return is treated as made by the person in question.

2

In this Schedule (except where the context requires otherwise) “assessment”, in relation to inheritance tax, includes a determination.