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

Inheritance Tax Act 1984 U.K.

121.  In section 245A (failure to provide information etc)(1) for “Special Commissioners”, in each place, substitute “tribunal”.

Commencement Information

I1 Sch. 1 para. 121 in force at 1.4.2009, see art. 1(2)

(1)

Section 245A was inserted by section 106 of the Finance Act 1999 (c. 16).