Inheritance Tax Act 1984U.K.
This section has no associated Explanatory Memorandum
121. In section 245A (failure to provide information etc)(1) for “Special Commissioners”, in each place, substitute “tribunal”.
Commencement Information
I1Sch. 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).