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The Finance Act 2009, Section 96 and Schedule 48 (Appointed Day, Savings and Consequential Amendments) Order 2009

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Inheritance Tax Act 1984

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2.  (1)  The Inheritance Tax Act 1984(1) is amended as follows.

(2) Omit sections 219, 219A and 219B (powers to require information and documents).

(3) Omit section 220 (power to inspect property).

(4) In section 245A (failure to provide information etc)—

(a)omit subsections (2) and (3),

(b)in subsection (4)—

(i)for “, (1A)(b), (2)(b) or (3)(b)” substitute “or (1A)(b)”,

(ii)at the end of paragraph (a) insert “or”, and

(iii)omit paragraphs (b) and (c), and

(c)in subsection (5)—

(i)for “, to comply with the requirements of section 218A or to comply with a notice” substitute “or to comply with the requirements of section 218A”, and

(ii)for “, to comply with the requirements of section 218A or to comply with the notice” substitute “or to comply with those requirements”.

(1)

1984 c. 51. Sections 219A and 219B were inserted by section 106 of the Finance Act 1999 (c. 16). Section 245A was inserted by section 108(1) of the Finance Act 1999; subsection (1A) was inserted by section 120(3) of the Finance Act 2002 (c. 23) and subsection (4) was amended by that section; subsection (5) was amended by section 295(3)(a) of the Finance Act 2004 (c. 12). Section 245A was amended by paragraph 121 of Schedule 1 to S.I. 2009/56.

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