The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009 No. 56

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

Inheritance Tax Act 1984 U.K.

113.—(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”.

Commencement Information

I1 Sch. 1 para. 113 in force at 1.4.2009, see art. 1(2)