SCHEDULE 1 U.K.Consequential Amendments and Supplemental Provisions – Primary Legislation

Inheritance Tax Act 1984 U.K.

109.—(1) Section 35A (variation of undertakings)(1) 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”.

Commencement Information

I1 Sch. 1 para. 109 in force at 1.4.2009, see art. 1(2)

(1)

Sections 35A and 79A were inserted by paragraph 8 of Schedule 25 to the Finance Act 1998 (c. 36).