SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation
Inheritance Tax Act 1984I1109
1
Section 35A (variation of undertakings)73 is amended as follows.
2
In subsection (2)—
a
for “a Special Commissioner” substitute “the tribunal”; and
b
for “the Commissioner may direct that the undertaking is to have effect from a date specified by him” substitute “the tribunal may direct that the undertaking is to have effect from a specified date”.
3
In subsection (3)—
a
for “Special Commissioner” substitute “tribunal”; and
b
for “his direction” substitute “the tribunal’s direction”.
4
In subsection (4) for “Special Commissioner” substitute “tribunal”.