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”.