SCHEDULE 1Consequential Amendments and Supplemental Provisions – Primary Legislation
Inheritance Tax Act 1984I1118
For section 224 (procedure before Special Commissioners) substitute—
224Determination of appeal by tribunal
If an appeal is notified to the tribunal, the tribunal must confirm the determination appealed against (or that determination as varied on a review under section 223E) unless the tribunal is satisfied that it ought to be varied (or further varied) or quashed.