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.

120.  In section 245(2)(b) (failure to deliver accounts) for “Special Commissioners” substitute “tribunal”.

Commencement Information

I1 Sch. 1 para. 120 in force at 1.4.2009, see art. 1(2)