The Transfer of Tribunal Functions and Revenue and Customs Appeals Order 2009

Inheritance Tax Act 1984U.K.

This section has no associated Explanatory Memorandum

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

I1Sch. 1 para. 113 in force at 1.4.2009, see art. 1(2)