SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation
Inheritance Tax Act 1984I1113
1
Section 219B (appeal against requirement to produce documents etc) is amended as follows.
2
In subsection (4)—
a
for “Special Commissioners” substitute “tribunal”; and
b
omit “to them” in paragraphs (a) and (b).
3
In subsection (5) for “Special Commissioners confirm” substitute “tribunal confirms”.
4
In subsection (6) for “under section 225 below” substitute “under sections 11 or 13 of the TCEA 2007”.