Inheritance Tax Act 1984U.K.
This section has no associated Explanatory Memorandum
118. For section 224 (procedure before Special Commissioners) substitute—
“224 Determination 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.”.
Commencement Information
I1Sch. 1 para. 118 in force at 1.4.2009, see art. 1(2)