Modifications etc. (not altering text)
C1Sch. 18 modified (17.12.2020 for specified purposes, 31.12.2020 in so far as not already in force) by 1994 c. 23, Sch. 9ZA para. 79 (as inserted by Taxation (Post-transition Period) Act 2020 (c. 26), s. 11(1)(e), Sch. 2 para. 2 (with s. 3(4), Sch. 2 para. 7(7)-(10)); S.I. 2020/1642, reg. 9)
56(1)In the case of inheritance tax, each of the following is treated as a return for the purposes of this Schedule—U.K.
(a)an account delivered by a person under section 216 or 217 of IHTA 1984 (including an account delivered in accordance with regulations under section 256 of that Act);
(b)a statement or declaration which amends or is otherwise connected with such an account produced by the person who delivered the account;
(c)information or a document provided by a person in accordance with regulations under section 256 of that Act;
and such a return is treated as made by the person in question.
(2)In this Schedule (except where the context requires otherwise) “assessment”, in relation to inheritance tax, includes a determination.