Inheritance Tax Act 1984U.K.
This section has no associated Explanatory Memorandum
111.—(1) Section 79A (variation of undertakings) 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
I1Sch. 1 para. 111 in force at 1.4.2009, see art. 1(2)